https://www.taxtmi.com/caselaws?id=391956 The tribunal allowed the appeal, setting aside the impugned order, based on the established legal position that the effective date of Notification No. 120/2003 was 04.08.2003. This decision was in line with the amended section 25(4)(a)(b) of the Customs Act, 1962, and supported by judicial precedents emphasizing the significance of the date of offer for sale in determining the effectiveness of a notification. The tribunal stressed the importance of adhering to judicial discipline and precedent in interpreting legal provisions and making decisions. en-us Mon, 10 Feb 2020 00:00:00 +0530 Tue, 10 Nov 2020 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391956 The tribunal allowed the appeal, setting aside the impugned order, based on the established legal position that the effective date of Notification No. 120/2003 was 04.08.2003. This decision was in line with the amended section 25(4)(a)(b) of the Customs Act, 1962, and supported by judicial precedents emphasizing the significance of the date of offer for sale in determining the effectiveness of a notification. The tribunal stressed the importance of adhering to judicial discipline and precedent in interpreting legal provisions and making decisions. Case-Laws Customs Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391956