https://www.taxtmi.com/caselaws?id=376699 The governing trade policy treated the Bill of Lading date as the relevant date for determining whether the import had crystallised, so a later Bill of Entry date could not control against restrictive notifications. Where the import restrictions were stayed when the consignments were shipped, the detained goods were to be released subject to compliance with duty and bank guarantee conditions. The cargo-handling regulation was applied to support waiver of demurrage on detained goods. The authorities were left free to proceed in accordance with law, but the consignments were to be released conditionally and demurrage relief granted. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 15 Mar 2019 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376699 The governing trade policy treated the Bill of Lading date as the relevant date for determining whether the import had crystallised, so a later Bill of Entry date could not control against restrictive notifications. Where the import restrictions were stayed when the consignments were shipped, the detained goods were to be released subject to compliance with duty and bank guarantee conditions. The cargo-handling regulation was applied to support waiver of demurrage on detained goods. The authorities were left free to proceed in accordance with law, but the consignments were to be released conditionally and demurrage relief granted. Case-Laws Customs Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376699