https://www.taxtmi.com/caselaws?id=41903 The High Court held that it can exercise jurisdiction under Article 226 despite the availability of an alternative remedy when a fundamental right is infringed. The taxable event for customs duty was determined to be when goods enter the territorial waters of India. Goods imported before the expiry of an exemption notification are exempt from customs duty. The court dismissed the appeal, upholding the exemption and quashing the Assistant Collector of Customs' order, awarding costs to the respondents. en-us Wed, 15 Jan 1975 00:00:00 +0530 Mon, 07 Jun 2010 18:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41903 The High Court held that it can exercise jurisdiction under Article 226 despite the availability of an alternative remedy when a fundamental right is infringed. The taxable event for customs duty was determined to be when goods enter the territorial waters of India. Goods imported before the expiry of an exemption notification are exempt from customs duty. The court dismissed the appeal, upholding the exemption and quashing the Assistant Collector of Customs' order, awarding costs to the respondents. Case-Laws Customs Wed, 15 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41903