https://www.taxtmi.com/caselaws?id=87241 The Appellate Tribunal ruled in favor of the Appellants, setting aside the Commissioner's decision based on the discrepancy in the date of shipment. The Tribunal emphasized the significance of precise documentation in import cases and acknowledged the evolving import policy environment. The Tribunal accepted the Appellants' argument regarding the actual date of shipment, refuting the Commissioner's findings and ultimately allowing the appeal. en-us Thu, 14 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87241 The Appellate Tribunal ruled in favor of the Appellants, setting aside the Commissioner's decision based on the discrepancy in the date of shipment. The Tribunal emphasized the significance of precise documentation in import cases and acknowledged the evolving import policy environment. The Tribunal accepted the Appellants' argument regarding the actual date of shipment, refuting the Commissioner's findings and ultimately allowing the appeal. Case-Laws Customs Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87241