https://www.taxtmi.com/caselaws?id=41328 The court upheld the assessment of customs duty by the respondents on 7th March 1979, considering the goods as imported on 6th March 1979 when the vessel re-entered Indian territorial waters. The court dismissed the petitions challenging the assessment orders, emphasizing that the entry on 6th March 1979 was the relevant event for determining the chargeability of customs duty on the goods. en-us Mon, 20 Sep 1982 00:00:00 +0530 Wed, 02 Jun 2010 11:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41328 The court upheld the assessment of customs duty by the respondents on 7th March 1979, considering the goods as imported on 6th March 1979 when the vessel re-entered Indian territorial waters. The court dismissed the petitions challenging the assessment orders, emphasizing that the entry on 6th March 1979 was the relevant event for determining the chargeability of customs duty on the goods. Case-Laws Customs Mon, 20 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41328