https://www.taxtmi.com/caselaws?id=45265 The SC held that Section 3(6) invoked Customs Act provisions, bringing Section 15 into play so duty is assessed on the day goods are removed from the bonded warehouse. The taxable event is crossing the customs barrier, not the moment goods landed or entered territorial waters. Because removal occurred after 4 Oct 1978 when the additional excise duty under the Ordinance was payable, the additional duty under Section 3 of the Tariff Act was lawfully leviable and rightly demanded from the appellants. en-us Thu, 05 Aug 1999 00:00:00 +0530 Wed, 08 Oct 2025 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45265 The SC held that Section 3(6) invoked Customs Act provisions, bringing Section 15 into play so duty is assessed on the day goods are removed from the bonded warehouse. The taxable event is crossing the customs barrier, not the moment goods landed or entered territorial waters. Because removal occurred after 4 Oct 1978 when the additional excise duty under the Ordinance was payable, the additional duty under Section 3 of the Tariff Act was lawfully leviable and rightly demanded from the appellants. Case-Laws Customs Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45265