https://www.taxtmi.com/caselaws?id=41574 Customs duty under the Customs Act becomes chargeable when imported goods are unloaded at the port and enter the customs process for home consumption, rather than when the vessel first enters territorial waters. The exemption notification in force on the unloading date governs the levy. Promissory estoppel cannot prevent withdrawal or modification of an exemption notification unless it contains a clear and unequivocal promise that the concession will continue for a specified period. Exemptions may otherwise be rescinded or altered in public interest under the statutory power. 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 under the Customs Act becomes chargeable when imported goods are unloaded at the port and enter the customs process for home consumption, rather than when the vessel first enters territorial waters. The exemption notification in force on the unloading date governs the levy. Promissory estoppel cannot prevent withdrawal or modification of an exemption notification unless it contains a clear and unequivocal promise that the concession will continue for a specified period. Exemptions may otherwise be rescinded or altered in public interest under the statutory power. Case-Laws Customs Thu, 20 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41574