https://www.taxtmi.com/caselaws?id=393388 The court admitted the appeal to determine the correct interpretation of Section 25(4) of the Customs Act, 1962, and the effective date of the duty exemption notification. It found that the dispute regarding duty exemption entitlement based on DFCE certificates centered on the variance in notification dates issued by the DGFT and customs authority. The court asserted jurisdiction under Section 130 of the Customs Act, 1962, ruling that the appeal concerned the notification's effective date rather than the rate of duty itself. Instructions were given for the submission of informal paper books and a hearing date was set for the appeal, while the stay application was disposed of. en-us Thu, 05 Mar 2020 00:00:00 +0530 Thu, 12 Nov 2020 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393388 The court admitted the appeal to determine the correct interpretation of Section 25(4) of the Customs Act, 1962, and the effective date of the duty exemption notification. It found that the dispute regarding duty exemption entitlement based on DFCE certificates centered on the variance in notification dates issued by the DGFT and customs authority. The court asserted jurisdiction under Section 130 of the Customs Act, 1962, ruling that the appeal concerned the notification's effective date rather than the rate of duty itself. Instructions were given for the submission of informal paper books and a hearing date was set for the appeal, while the stay application was disposed of. Case-Laws Customs Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393388