https://www.taxtmi.com/caselaws?id=377513 The relevant date for reckoning import of restricted consignments was the Bill of Lading date, because the Foreign Trade Policy treated it as the controlling date for import and the Customs Act valuation date did not govern that question. Imports already in shipment under a subsisting stay could not be defeated by a later restriction, so the covered consignments were entitled to conditional release. Because the goods had been detained by customs authorities, the statutory bar on demurrage applied and the petitioner was entitled to waiver of demurrage charges and related detention relief. en-us Mon, 18 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 08:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377513 The relevant date for reckoning import of restricted consignments was the Bill of Lading date, because the Foreign Trade Policy treated it as the controlling date for import and the Customs Act valuation date did not govern that question. Imports already in shipment under a subsisting stay could not be defeated by a later restriction, so the covered consignments were entitled to conditional release. Because the goods had been detained by customs authorities, the statutory bar on demurrage applied and the petitioner was entitled to waiver of demurrage charges and related detention relief. Case-Laws Customs Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377513