https://www.taxtmi.com/caselaws?id=43573 Customs duty liability was held to depend on the date goods entered the territorial waters of India. Because a total exemption notification was in force on that date, duty could not be imposed merely because the notification was later withdrawn before the bill of entry for home consumption was filed. The earlier Full Bench ruling on the same point was treated as conclusive, and the demand for customs duty was held unsustainable, with exemption available to the importer. en-us Fri, 18 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43573 Customs duty liability was held to depend on the date goods entered the territorial waters of India. Because a total exemption notification was in force on that date, duty could not be imposed merely because the notification was later withdrawn before the bill of entry for home consumption was filed. The earlier Full Bench ruling on the same point was treated as conclusive, and the demand for customs duty was held unsustainable, with exemption available to the importer. Case-Laws Customs Fri, 18 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43573