https://www.taxtmi.com/caselaws?id=45208 SC allowed the appeals and set aside the HC judgment, holding that customs duty is payable with reference to the relevant date under Section 15 of the Customs Act rather than the date goods entered territorial waters. The court rejected the respondents' contention that a nil duty on the entry date under the Sea Customs Act notification precluded liability when goods were removed from warehouse later, clarifying that the taxable event and exemption must be determined by the statutory relevant date. en-us Thu, 22 Jul 1999 00:00:00 +0530 Thu, 09 Oct 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45208 SC allowed the appeals and set aside the HC judgment, holding that customs duty is payable with reference to the relevant date under Section 15 of the Customs Act rather than the date goods entered territorial waters. The court rejected the respondents' contention that a nil duty on the entry date under the Sea Customs Act notification precluded liability when goods were removed from warehouse later, clarifying that the taxable event and exemption must be determined by the statutory relevant date. Case-Laws Customs Thu, 22 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45208