https://www.taxtmi.com/caselaws?id=341172 The court held that the notification dated 27.01.2017 operates prospectively and does not apply to imports made before its issuance. As a result, the direction to furnish a 40% Bank Guarantee for duty on Areca Nuts/Betel Nuts was deemed invalid. The court directed the respondents to clear the goods without delay and in compliance with the law. The writ petition was allowed, and no costs were awarded. en-us Thu, 23 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341172 The court held that the notification dated 27.01.2017 operates prospectively and does not apply to imports made before its issuance. As a result, the direction to furnish a 40% Bank Guarantee for duty on Areca Nuts/Betel Nuts was deemed invalid. The court directed the respondents to clear the goods without delay and in compliance with the law. The writ petition was allowed, and no costs were awarded. Case-Laws Customs Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341172