https://www.taxtmi.com/caselaws?id=41326 The court allowed the writ petitions, ruling that the goods were exempt from customs duty as per the notification in force when they entered territorial waters. The rule nisi was made absolute, with no order as to costs. This decision emphasizes the significance of the entry date into territorial waters in determining customs duty liability and clarifies the disparity between chargeability and assessment under the Customs Act. en-us Tue, 07 Jul 1981 00:00:00 +0530 Wed, 02 Jun 2010 10:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41326 The court allowed the writ petitions, ruling that the goods were exempt from customs duty as per the notification in force when they entered territorial waters. The rule nisi was made absolute, with no order as to costs. This decision emphasizes the significance of the entry date into territorial waters in determining customs duty liability and clarifies the disparity between chargeability and assessment under the Customs Act. Case-Laws Customs Tue, 07 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41326