https://www.taxtmi.com/caselaws?id=42354 Goods are treated as imported into India when they enter territorial waters, because the Customs Act defines India to include those waters and defines import as bringing goods into India from outside India. The taxable event under Section 12 therefore arises at entry into territorial waters; later valuation and rate provisions govern assessment and quantification, but do not defer chargeability. Where a full exemption is in force on the date of importation, the levy is removed altogether, and withdrawal of that exemption before clearance does not revive customs duty liability. A later notification could not, on this construction, fasten duty on the goods. en-us Wed, 27 Jul 1988 00:00:00 +0530 Thu, 10 Jun 2010 16:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42354 Goods are treated as imported into India when they enter territorial waters, because the Customs Act defines India to include those waters and defines import as bringing goods into India from outside India. The taxable event under Section 12 therefore arises at entry into territorial waters; later valuation and rate provisions govern assessment and quantification, but do not defer chargeability. Where a full exemption is in force on the date of importation, the levy is removed altogether, and withdrawal of that exemption before clearance does not revive customs duty liability. A later notification could not, on this construction, fasten duty on the goods. Case-Laws Customs Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42354