https://www.taxtmi.com/caselaws?id=42112 The court ruled against the petitioners in a case concerning the rescission of duty exemption on imported pulses. It was determined that duty liability arises upon goods being imported into India and mixed with the mass of goods, not solely upon entry into territorial waters. The court rejected the petitioners' claim for total exemption based on the publication date of the new notification and dismissed their plea of promissory estoppel. The petitioners were granted six months to pay the duty on imported pulses, with the condition of maintaining bank guarantees during this period. en-us Thu, 25 Jun 1987 00:00:00 +0530 Wed, 09 Jun 2010 11:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42112 The court ruled against the petitioners in a case concerning the rescission of duty exemption on imported pulses. It was determined that duty liability arises upon goods being imported into India and mixed with the mass of goods, not solely upon entry into territorial waters. The court rejected the petitioners' claim for total exemption based on the publication date of the new notification and dismissed their plea of promissory estoppel. The petitioners were granted six months to pay the duty on imported pulses, with the condition of maintaining bank guarantees during this period. Case-Laws Customs Thu, 25 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42112