https://www.taxtmi.com/caselaws?id=42070 Basic customs duty liability was determined by the position when goods entered the territorial waters of India. Because the goods were wholly exempt from basic customs duty at that stage, withdrawal of the exemption under Section 25(1) of the Customs Act before clearance for home consumption did not revive liability to that duty. The existence of countervailing or additional duty did not change the position for basic customs duty. As a result, basic customs duty was not leviable and the assessment sustaining that levy could not stand; the refund direction in favour of the importer remained undisturbed. en-us Tue, 03 Nov 1987 00:00:00 +0530 Tue, 08 Jun 2010 18:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42070 Basic customs duty liability was determined by the position when goods entered the territorial waters of India. Because the goods were wholly exempt from basic customs duty at that stage, withdrawal of the exemption under Section 25(1) of the Customs Act before clearance for home consumption did not revive liability to that duty. The existence of countervailing or additional duty did not change the position for basic customs duty. As a result, basic customs duty was not leviable and the assessment sustaining that levy could not stand; the refund direction in favour of the importer remained undisturbed. Case-Laws Customs Tue, 03 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42070