https://www.taxtmi.com/caselaws?id=124953 Import-control restrictions apply by reference to the date goods are shipped or loaded, not the date the vessel enters Indian territorial waters. Goods shipped before Notification No. 7/2004 came into force could not be treated as violating that restriction. On that basis, confiscation of the goods and redemption fine were held unsustainable because the import was complete before the prohibition took effect. en-us Fri, 12 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124953 Import-control restrictions apply by reference to the date goods are shipped or loaded, not the date the vessel enters Indian territorial waters. Goods shipped before Notification No. 7/2004 came into force could not be treated as violating that restriction. On that basis, confiscation of the goods and redemption fine were held unsustainable because the import was complete before the prohibition took effect. Case-Laws Customs Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124953