https://www.taxtmi.com/caselaws?id=42584 Customs duty on imported goods becomes chargeable on actual unloading of the goods into India, not when the vessel merely enters territorial waters or berths. The Madras HC rejected the territorial-waters test and treated unloading as the decisive point for levy. Because the actual unloading date was not established, the applicable duty depended on whether unloading occurred on 4-1-1979, when the earlier assessment would stand, or on 5-1-1979 or later, when the reassessment had to take the exemption notifications into account. en-us Mon, 17 Jul 1989 00:00:00 +0530 Sat, 12 Jun 2010 11:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42584 Customs duty on imported goods becomes chargeable on actual unloading of the goods into India, not when the vessel merely enters territorial waters or berths. The Madras HC rejected the territorial-waters test and treated unloading as the decisive point for levy. Because the actual unloading date was not established, the applicable duty depended on whether unloading occurred on 4-1-1979, when the earlier assessment would stand, or on 5-1-1979 or later, when the reassessment had to take the exemption notifications into account. Case-Laws Customs Mon, 17 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42584