https://www.taxtmi.com/caselaws?id=348939 A statutory notification restricting gold coin imports was treated as prima facie inoperative against consignments dispatched before its electronic publication in the Official Gazette. The Court noted that, for import-control purposes, the relevant date was the shipment date shown in the airway bill, and the notifications appeared to have been uploaded only after that date. On that basis, it found a prima facie case and held that the balance of convenience favoured protection of the goods. Interim relief was granted through provisional release of the consignments on furnishing a bond for full value, and coercive action on the show cause notices was kept in abeyance until the next hearing. en-us Thu, 14 Sep 2017 00:00:00 +0530 Sat, 30 Dec 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348939 A statutory notification restricting gold coin imports was treated as prima facie inoperative against consignments dispatched before its electronic publication in the Official Gazette. The Court noted that, for import-control purposes, the relevant date was the shipment date shown in the airway bill, and the notifications appeared to have been uploaded only after that date. On that basis, it found a prima facie case and held that the balance of convenience favoured protection of the goods. Interim relief was granted through provisional release of the consignments on furnishing a bond for full value, and coercive action on the show cause notices was kept in abeyance until the next hearing. Case-Laws Customs Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348939