https://www.taxtmi.com/caselaws?id=40916 Warehoused imported goods are treated as fully imported for customs purposes only when cleared for home consumption, not merely on arrival at the port. On that construction of the Customs Act, 1962, the applicable duty and exemption position is determined with reference to the date of clearance under section 15(1)(b), read with the warehousing and clearance scheme, including sections 2(23), 68, 47 and 111(d). The result is that exemption notifications issued after arrival but before clearance can apply to goods still in a bonded warehouse, because importation is complete only at clearance. This interpretation preserves the operation of section 15(1)(b) and avoids redundancy. en-us Wed, 11 Mar 1981 00:00:00 +0530 Tue, 18 May 2010 10:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40916 Warehoused imported goods are treated as fully imported for customs purposes only when cleared for home consumption, not merely on arrival at the port. On that construction of the Customs Act, 1962, the applicable duty and exemption position is determined with reference to the date of clearance under section 15(1)(b), read with the warehousing and clearance scheme, including sections 2(23), 68, 47 and 111(d). The result is that exemption notifications issued after arrival but before clearance can apply to goods still in a bonded warehouse, because importation is complete only at clearance. This interpretation preserves the operation of section 15(1)(b) and avoids redundancy. Case-Laws Customs Wed, 11 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40916