https://www.taxtmi.com/caselaws?id=42881 Countervailing duty under Section 3(1) of the Customs Tariff Act applies only to goods actually imported into India; a bill of entry does not by itself amount to importation. On that basis, duty could not be levied on damaged cargo that had not entered India in the statutory sense, and the collection lacked a valid customs foundation. The attempted recovery as excise duty also failed because the excise framework applies only to persons within the charging provisions, such as manufacturers or producers, and the vessel owners did not fall within that class. An amount collected without statutory authority could not be retained on a mistaken legal basis. en-us Thu, 27 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42881 Countervailing duty under Section 3(1) of the Customs Tariff Act applies only to goods actually imported into India; a bill of entry does not by itself amount to importation. On that basis, duty could not be levied on damaged cargo that had not entered India in the statutory sense, and the collection lacked a valid customs foundation. The attempted recovery as excise duty also failed because the excise framework applies only to persons within the charging provisions, such as manufacturers or producers, and the vessel owners did not fall within that class. An amount collected without statutory authority could not be retained on a mistaken legal basis. Case-Laws Customs Thu, 27 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42881