https://www.taxtmi.com/caselaws?id=43314 The Court ruled that the petitioners were liable to pay duty for the imported goods based on the timing of import and provisions of the Customs Act. It held that duty payment was required at the relevant time, rejecting the petitioners' arguments. The Court dismissed the petition, discharged the Rule, and vacated any interim orders, with no costs awarded to either party. The judgment emphasizes the importance of import timing and duty liability under the Customs Act in determining duty payment obligations for imported goods. en-us Fri, 07 Jul 1989 00:00:00 +0530 Thu, 17 Jun 2010 12:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43314 The Court ruled that the petitioners were liable to pay duty for the imported goods based on the timing of import and provisions of the Customs Act. It held that duty payment was required at the relevant time, rejecting the petitioners' arguments. The Court dismissed the petition, discharged the Rule, and vacated any interim orders, with no costs awarded to either party. The judgment emphasizes the importance of import timing and duty liability under the Customs Act in determining duty payment obligations for imported goods. Case-Laws Customs Fri, 07 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43314