https://www.taxtmi.com/caselaws?id=42223 Goods wholly exempt from customs duty under a notification in force when the carrying vessel entered the territorial waters of India retained that exemption even if the notification expired before inward entry, presentation of the bill of entry, or clearance for home consumption. Section 25 of the Customs Act, 1962 was applied at the point of entry into territorial waters, and once exemption existed at that stage, later withdrawal of the notification did not defeat it. The demand for duty therefore could not be sustained. en-us Mon, 15 Jun 1987 00:00:00 +0530 Wed, 09 Jun 2010 18:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42223 Goods wholly exempt from customs duty under a notification in force when the carrying vessel entered the territorial waters of India retained that exemption even if the notification expired before inward entry, presentation of the bill of entry, or clearance for home consumption. Section 25 of the Customs Act, 1962 was applied at the point of entry into territorial waters, and once exemption existed at that stage, later withdrawal of the notification did not defeat it. The demand for duty therefore could not be sustained. Case-Laws Customs Mon, 15 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42223