https://www.taxtmi.com/caselaws?id=385211 The court held that the petitioners were liable to pay duty as per the rate applicable at the time of filing the bill of entry, considering that the imported goods had entered India before the issuance of the challenged notification. The court directed the respondents to release the goods within seven days upon payment of duty as originally declared and assessed, disregarding the disputed Notification No. 5/2019. This decision was consistent with the precedent set by the Karnataka High Court in Param Industries Pvt. Ltd., affirmed by the Supreme Court. en-us Mon, 26 Aug 2019 00:00:00 +0530 Tue, 17 Aug 2021 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385211 The court held that the petitioners were liable to pay duty as per the rate applicable at the time of filing the bill of entry, considering that the imported goods had entered India before the issuance of the challenged notification. The court directed the respondents to release the goods within seven days upon payment of duty as originally declared and assessed, disregarding the disputed Notification No. 5/2019. This decision was consistent with the precedent set by the Karnataka High Court in Param Industries Pvt. Ltd., affirmed by the Supreme Court. Case-Laws Customs Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385211