AJIT K. SENGUPTA, J.

( 1 ) THE question which calls for determination in this case is when was the importation of subject goods complete. The answer to this question will determine whether the subject goods imported by the petitioner are liable to any duty or not.

( 2 ) THE facts of this case shortly stated are that the petitioner purchased 252 Metric Tons of Dun Peas which arrived at the Port of Calcutta on board M. V. Peters if on or about 27th January, 1987 and discharge of the cargo was completed by 30th January, 1987. The vessel entered the territorial waters of India on 27th January, 1987. The said goods were OGL items and no Customs duty were payable. The said vessel contained similar other goods. On 4th February, 1987, a notification was issued by the Customs Authorities being Notification No. 40/87 which has imposed 25% ad valorem duty on importation Dun Peas.

( 3 ) SINCE the said goods were OGL items and no Customs duty was payable before the said notification came into force, the question is whether the goods have been imported prior to 4th February, 1987 i. e. before the said Notification No. 40/87, dated 4th February, 1987 came into effect imposing a duty ad valorem

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