https://www.taxtmi.com/caselaws?id=42824 The Court ruled in favor of the petitioner Company in a challenge against a notice of demand for countervailing duty on imported wood pulp. The dispute centered on the determination of the date of import for customs duty purposes, with the Court emphasizing that duty liability is established at the time of import, not clearance from a bonded warehouse. The Court held that the duty applicability is governed by the exemption notification in force at the time of import, leading to the quashing of the demand notice issued after the withdrawal of the exemption. en-us Tue, 04 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 14:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42824 The Court ruled in favor of the petitioner Company in a challenge against a notice of demand for countervailing duty on imported wood pulp. The dispute centered on the determination of the date of import for customs duty purposes, with the Court emphasizing that duty liability is established at the time of import, not clearance from a bonded warehouse. The Court held that the duty applicability is governed by the exemption notification in force at the time of import, leading to the quashing of the demand notice issued after the withdrawal of the exemption. Case-Laws Customs Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42824