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    <title>2019 (4) TMI 343 - MADRAS HIGH COURT</title>
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    <description>Under the Foreign Trade Policy, the relevant date for testing import restrictions was the Bill of Lading date, not the Bill of Entry date, because Regulation 9.11 treated shipment as the controlling reference point for import-related rights. The Court noted that later restrictive notifications could not retrospectively defeat consignments already shipped when the protective stay was in force, so the peas and dhalls were not liable to be denied clearance on that basis and were ordered to be released on the stated conditions. It also held that demurrage had to be waived because the goods had been detained by customs, bringing Regulation 6(1)(l) of the 2009 Cargo Handling Regulations into operation.</description>
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      <title>2019 (4) TMI 343 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=377899</link>
      <description>Under the Foreign Trade Policy, the relevant date for testing import restrictions was the Bill of Lading date, not the Bill of Entry date, because Regulation 9.11 treated shipment as the controlling reference point for import-related rights. The Court noted that later restrictive notifications could not retrospectively defeat consignments already shipped when the protective stay was in force, so the peas and dhalls were not liable to be denied clearance on that basis and were ordered to be released on the stated conditions. It also held that demurrage had to be waived because the goods had been detained by customs, bringing Regulation 6(1)(l) of the 2009 Cargo Handling Regulations into operation.</description>
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