TaxTMI 
TaxTMI 
1989 (7) TMI 127
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....ch is the only charging section provides that duties are levied inter alia on goods imported into India. The taxable event is the import of the goods into India, i.e., bringing into India from a place outside India. The chargeability to duty depends on whether or not there was any duty at the point of the time when the subject goods were imported into India. It is also stated that in the instant case, the import of the goods was complete in any event on December 29, 1978 when the vessel carrying the goods arrived at the "Sandheads" which is admittedly within India and/or the territorial waters of India and as such the import of the goods was complete prior to December 31, 1978 when the exemption Notification No. 388/F No. 355/105/76-Cus., d....
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....l duty leviable thereon under Section 3 of the Customs Tariff Act, 1975 as is in excess of Rs. 1.32 per kilogram. By the other two notifications as aforesaid, exemption was granted from the whole of the duty of customs and auxiliary duty on the said goods, as alleged in the writ petition. The respondents-Customs authorities however, are, according to the petitioners, claiming that the said goods have become leviable to the duty of customs as also additional duty as according to them, the said goods are not entitled to exemption in terms of the said notification dated August 2, 1976. Being aggrieved, the petitioners have come up to the Court and obtained the instant Rule with ad interim order in terms of prayers (f) and (g) of the writ petit....
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....orial waters but they do not cease to be "imported goods" immediately thereafter and continue to be so till they are cleared. It was further held therein that Section 12 does not limit operation only to the point of time when the goods acquire the character of imported goods, but remains operative so long the goods retain their character of imported goods and thus it would be too narrow a view to accept that chargeability once fixed cannot be altered thereafter even in public interest while the goods still retain the character of imported goods. The Customs Act does not contain any such provision restricting the operation of Section 25 at any time after the entry of goods into the territorial waters or after the goods acquire the character ....