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    <title>2019 (3) TMI 312 - MADRAS HIGH COURT</title>
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    <description>Where the trade policy treated the Bill of Lading as the relevant date for import, that date governed reckoning of import and a later restriction could not defeat a crystallised import right. The detained consignments of peas and dhalls were therefore described as liable to conditional release on payment of duty where leviable and on furnishing a bank guarantee where required. The document also states that demurrage was not recoverable on goods detained by customs authorities under the applicable cargo regulations, so waiver of demurrage followed. The stated final position was conditional release of the cargo, waiver of demurrage, and liberty to the authorities to proceed according to law.</description>
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      <description>Where the trade policy treated the Bill of Lading as the relevant date for import, that date governed reckoning of import and a later restriction could not defeat a crystallised import right. The detained consignments of peas and dhalls were therefore described as liable to conditional release on payment of duty where leviable and on furnishing a bank guarantee where required. The document also states that demurrage was not recoverable on goods detained by customs authorities under the applicable cargo regulations, so waiver of demurrage followed. The stated final position was conditional release of the cargo, waiver of demurrage, and liberty to the authorities to proceed according to law.</description>
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