https://www.taxtmi.com/caselaws?id=192152 Customs duty could not be levied on goods carried from Goa to Bombay after Goa's integration into India, because Article 1 and the constitutional amendment placed Goa within the territory of India. Section 5 of the Indian Tariff Act, 1934 applied only to territory outside India declared foreign territory for that purpose, and no statutory provision authorised the duty after integration. Administrative instructions could not supply the required legal basis for taxation. The finding of customs evasion was therefore unsustainable, and the conviction and sentence based on alleged evasion were set aside. en-us Fri, 19 Mar 1971 00:00:00 +0530 Wed, 17 May 2017 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192152 Customs duty could not be levied on goods carried from Goa to Bombay after Goa's integration into India, because Article 1 and the constitutional amendment placed Goa within the territory of India. Section 5 of the Indian Tariff Act, 1934 applied only to territory outside India declared foreign territory for that purpose, and no statutory provision authorised the duty after integration. Administrative instructions could not supply the required legal basis for taxation. The finding of customs evasion was therefore unsustainable, and the conviction and sentence based on alleged evasion were set aside. Case-Laws Indian Laws Fri, 19 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192152