https://www.taxtmi.com/caselaws?id=125737 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a small trader, in a case concerning the interpretation of the effective date of a Notification for a change in import policy. The Tribunal held that since the Notification was made public after the appellant had already remitted the import amount, they had no control over the import under the changed policy. Therefore, the Tribunal applied the transitional arrangements provision, ruling that the impugned goods should not be confiscated, and no penalty should be imposed. The impugned order was set aside, and the appeal was allowed. en-us Mon, 22 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 16:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125737 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, a small trader, in a case concerning the interpretation of the effective date of a Notification for a change in import policy. The Tribunal held that since the Notification was made public after the appellant had already remitted the import amount, they had no control over the import under the changed policy. Therefore, the Tribunal applied the transitional arrangements provision, ruling that the impugned goods should not be confiscated, and no penalty should be imposed. The impugned order was set aside, and the appeal was allowed. Case-Laws Customs Mon, 22 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125737