https://www.taxtmi.com/caselaws?id=379517 For import-restriction disputes under the foreign trade regime, the bill of lading was treated as the ative date where the policy made it the relevant reference point, and Section 15 of the Customs Act did not control the question of import prohibition. The Court also distinguished between dhalls and peas under the applicable notifications, holding that the dhall consignments were not covered by the embargo, while peas shipped during the protected period could not be withheld by later restrictive notifications because such restrictions operated prospectively and could not defeat an accrued import entitlement. Detained cargo was further held to attract the bar on rent or demurrage under the cargo-handling regulations, so waiver of demurrage applied. en-us Thu, 04 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 13:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379517 For import-restriction disputes under the foreign trade regime, the bill of lading was treated as the ative date where the policy made it the relevant reference point, and Section 15 of the Customs Act did not control the question of import prohibition. The Court also distinguished between dhalls and peas under the applicable notifications, holding that the dhall consignments were not covered by the embargo, while peas shipped during the protected period could not be withheld by later restrictive notifications because such restrictions operated prospectively and could not defeat an accrued import entitlement. Detained cargo was further held to attract the bar on rent or demurrage under the cargo-handling regulations, so waiver of demurrage applied. Case-Laws Customs Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379517