https://www.taxtmi.com/caselaws?id=348941 Import restrictions were treated, on a prima facie basis, as not governing consignments dispatched before the electronic Gazette publication of the notifications. The Court applied the Foreign Trade Policy and Handbook of Procedures to hold that the date of import was the date of shipment, and noted that the notifications appeared electronically published only on 28 August 2017. On that footing, the restrictions did not prima facie apply to the earlier shipments. Provisional release of the imported gold coins was directed on furnishing a bond for 100% of value, and the show cause notice was stayed until the next hearing. en-us Tue, 26 Sep 2017 00:00:00 +0530 Wed, 14 Feb 2018 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348941 Import restrictions were treated, on a prima facie basis, as not governing consignments dispatched before the electronic Gazette publication of the notifications. The Court applied the Foreign Trade Policy and Handbook of Procedures to hold that the date of import was the date of shipment, and noted that the notifications appeared electronically published only on 28 August 2017. On that footing, the restrictions did not prima facie apply to the earlier shipments. Provisional release of the imported gold coins was directed on furnishing a bond for 100% of value, and the show cause notice was stayed until the next hearing. Case-Laws Customs Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348941