https://www.taxtmi.com/caselaws?id=41574 Customs duty is treated as chargeable when imported goods are unloaded and brought into the customs process, not merely when the vessel enters territorial waters, so the exemption notification in force on that date governs the levy. The note also explains that promissory estoppel does not bar withdrawal or modification of an exemption notification issued under Section 25 unless there is a clear, unequivocal promise to keep the concession alive for a fixed period; absent such a promise, the Government may rescind or alter the exemption in public interest. en-us Thu, 20 Dec 1984 00:00:00 +0530 Fri, 04 Jun 2010 15:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41574 Customs duty is treated as chargeable when imported goods are unloaded and brought into the customs process, not merely when the vessel enters territorial waters, so the exemption notification in force on that date governs the levy. The note also explains that promissory estoppel does not bar withdrawal or modification of an exemption notification issued under Section 25 unless there is a clear, unequivocal promise to keep the concession alive for a fixed period; absent such a promise, the Government may rescind or alter the exemption in public interest. Case-Laws Customs Thu, 20 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41574