https://www.taxtmi.com/caselaws?id=467898 For warehoused imported goods, duty liability is determined by the date of the customs out of charge order for home consumption, because that order crystallises the duty position. Continued warehousing after the order is only a storage arrangement and does not reopen the applicable rate or tariff value. On the admitted facts, the out of charge orders were issued before the later tariff value notification took effect, so the notification could not be applied to levy differential duty on the consignments. The appellate court therefore set aside the Single Judge's judgment and allowed the writ appeal in favour of the importer. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 08 Apr 2026 20:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467898 For warehoused imported goods, duty liability is determined by the date of the customs out of charge order for home consumption, because that order crystallises the duty position. Continued warehousing after the order is only a storage arrangement and does not reopen the applicable rate or tariff value. On the admitted facts, the out of charge orders were issued before the later tariff value notification took effect, so the notification could not be applied to levy differential duty on the consignments. The appellate court therefore set aside the Single Judge's judgment and allowed the writ appeal in favour of the importer. Case-Laws Customs Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467898