Imported purchases

dear sir, I think the accounting treatment followed by your client is proper for the reason that title of warehoused goods can be relinquished before order for home consumption is made. in that case he has to pay only warehouse rent and he is relieved. so only after order for home consumption is made it is that he cannot relinquish the title to goods. so I think it is proper to book purchase only after goods are released from the warehouse. this is my view. please tell me whether I'm right on this point.. with regards Kaustuv