1999 (8) TMI 82 - SUPREME COURT

Whether additional duty of excise was payable at the time when the goods landed in India or they had crossed into the territorial waters?

Held that:- Import being complete, when the goods entered the territorial waters is the contention which has already been rejected by this court in Union of India and Others v. Apar Private Ltd. and Others[1999 (7) TMI 69 - SUPREME COURT OF INDIA]. The import would be completed only when the goods are to cross the customs barriers and that is the time when the import duty has to be paid

The taxable event, therefore, being the day of crossing of customs barrier, and not on the date when the goods had landed in India or had entered the territorial waters. We find that on the date of the taxable event the additional duty of excise was leviable under the said Ordinance and, therefore, additional duty under Section 3 of the Tariff Act was rightly demanded from the appellants.