https://www.taxtmi.com/caselaws?id=288871 The appellate tribunal ruled in favor of the appellants in an appeal against the demand of duty for goods imported from Pakistan under Notification No. 05/2019-Cus. The tribunal held that the appellants were not liable to pay duty at the increased rate introduced by the notification since the bills of entry were filed before the notification was issued, aligning with the decision of the Hon'ble Punjab & Haryana High Court. The tribunal emphasized the importance of the timing of bill submission and goods arrival in determining duty liability, ultimately directing authorities to release the goods and granting relief to the appellants. en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 04 Jul 2020 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288871 The appellate tribunal ruled in favor of the appellants in an appeal against the demand of duty for goods imported from Pakistan under Notification No. 05/2019-Cus. The tribunal held that the appellants were not liable to pay duty at the increased rate introduced by the notification since the bills of entry were filed before the notification was issued, aligning with the decision of the Hon'ble Punjab & Haryana High Court. The tribunal emphasized the importance of the timing of bill submission and goods arrival in determining duty liability, ultimately directing authorities to release the goods and granting relief to the appellants. Case-Laws Customs Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288871