https://www.taxtmi.com/caselaws?id=357398 A special order permitting import through Dhamra Port under the EPCG Scheme could not be refused on the ground of retrospective effect. The Court stated that goods remain in the course of import until customs clearance, and unloading at the port does not complete import in law. On that basis, the Commissioner's view was erroneous because the notification and Foreign Trade Policy allowed clearance of goods already arrived but not yet cleared, and no prior intimation requirement justified rejection. The impugned order was quashed, and consequential relief was directed to enable customs clearance. en-us Tue, 13 Mar 2018 00:00:00 +0530 Mon, 12 Nov 2018 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357398 A special order permitting import through Dhamra Port under the EPCG Scheme could not be refused on the ground of retrospective effect. The Court stated that goods remain in the course of import until customs clearance, and unloading at the port does not complete import in law. On that basis, the Commissioner's view was erroneous because the notification and Foreign Trade Policy allowed clearance of goods already arrived but not yet cleared, and no prior intimation requirement justified rejection. The impugned order was quashed, and consequential relief was directed to enable customs clearance. Case-Laws Customs Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357398