https://www.taxtmi.com/caselaws?id=40895 The court upheld the government's position, ruling that import under the Customs Act occurs upon bill presentation. The court clarified that the duty exemption notification did not levy duty but exempted up to 87.5%, with any excess amount subject to duty. Consequently, the court dismissed the writ petition, denying the petitioner's refund claim based on conflicting customs duty notifications. en-us Mon, 04 Aug 1980 00:00:00 +0530 Tue, 04 Jul 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40895 The court upheld the government's position, ruling that import under the Customs Act occurs upon bill presentation. The court clarified that the duty exemption notification did not levy duty but exempted up to 87.5%, with any excess amount subject to duty. Consequently, the court dismissed the writ petition, denying the petitioner's refund claim based on conflicting customs duty notifications. Case-Laws Customs Mon, 04 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40895