https://www.taxtmi.com/caselaws?id=41466 The court dismissed the writ petition, holding that the petitioner's contention regarding the levy of customs duty on aluminium ingots was unsustainable. The court clarified that even if goods were initially exempt, they could still be subject to duty if a relevant notification was issued before clearance. The court emphasized that the principles of total exemption do not apply to partial exemptions, and thus, duty at 40% was deemed payable as the Bill of Entry was filed on 28-3-1981. The writ petition was dismissed without any order as to costs. en-us Tue, 07 Feb 1984 00:00:00 +0530 Thu, 03 Jun 2010 15:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41466 The court dismissed the writ petition, holding that the petitioner's contention regarding the levy of customs duty on aluminium ingots was unsustainable. The court clarified that even if goods were initially exempt, they could still be subject to duty if a relevant notification was issued before clearance. The court emphasized that the principles of total exemption do not apply to partial exemptions, and thus, duty at 40% was deemed payable as the Bill of Entry was filed on 28-3-1981. The writ petition was dismissed without any order as to costs. Case-Laws Customs Tue, 07 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41466