https://www.taxtmi.com/caselaws?id=379096 Regulation 9.11 of the Foreign Trade Policy treated the Bill of Lading date as the relevant date for reckoning import, so the Bill of Entry date was not controlling for applying the restriction; the Court held that the import date was the Bill of Lading date. The dhall consignments were not covered by any operative embargo on the facts stated, so their release was not barred. For peas imported between 01.10.2018 and 31.12.2018 and covered by Bills of Lading during that period, the relevant restriction had been stayed when the imports were made, so detention on that ground was unsustainable and release was directed on prescribed conditions. As the goods were detained by customs, demurrage was required to be waived under the cargo handling regulations. en-us Mon, 18 Mar 2019 00:00:00 +0530 Sat, 27 Apr 2019 06:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379096 Regulation 9.11 of the Foreign Trade Policy treated the Bill of Lading date as the relevant date for reckoning import, so the Bill of Entry date was not controlling for applying the restriction; the Court held that the import date was the Bill of Lading date. The dhall consignments were not covered by any operative embargo on the facts stated, so their release was not barred. For peas imported between 01.10.2018 and 31.12.2018 and covered by Bills of Lading during that period, the relevant restriction had been stayed when the imports were made, so detention on that ground was unsustainable and release was directed on prescribed conditions. As the goods were detained by customs, demurrage was required to be waived under the cargo handling regulations. Case-Laws Customs Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379096