https://www.taxtmi.com/caselaws?id=378608 The Foreign Trade Policy was applied as the governing code for fixing the relevant date of import, so the Bill of Lading, not the Bill of Entry, controlled whether the goods were treated as imported within the protected period. On that basis, consignments of peas and dhalls backed by Bills of Lading within the relevant period were not treated as barred by the later import restrictions and were directed to be released subject to compliance with conditions. Because the goods had been detained by customs, Regulation 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 protected them from rent and demurrage, and waiver of those charges was ordered. en-us Tue, 02 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378608 The Foreign Trade Policy was applied as the governing code for fixing the relevant date of import, so the Bill of Lading, not the Bill of Entry, controlled whether the goods were treated as imported within the protected period. On that basis, consignments of peas and dhalls backed by Bills of Lading within the relevant period were not treated as barred by the later import restrictions and were directed to be released subject to compliance with conditions. Because the goods had been detained by customs, Regulation 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 protected them from rent and demurrage, and waiver of those charges was ordered. Case-Laws Customs Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378608