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Taxable events

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(Querist)
14 January 2010 Can anyone please tell me the taxable events under Customs Act?
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Kamal Aggarwal

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Kamal Aggarwal (Expert)
18 January 2010 Dear Meekha

The taxable event under the Customs Act is import of goods. As per the Supreme Court decision in the case of Kiran Spinning, the import of goods is deemed to be completed when the goods are cleared for home consumption.

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