https://www.taxtmi.com/caselaws?id=398302 Liability under the NDPS Act was held to depend on the date of commission of the offence, not the earlier parcel booking date. Although khat leaves were booked before the notification, the parcel reached India after the substance had been notified as a psychotropic substance, and the contraband was found and seized on 27.04.2018. On those facts, the court treated seizure and examination as the relevant date of offence, so the later notification applied and the quashing petition failed. en-us Fri, 24 Jul 2020 00:00:00 +0530 Sat, 21 Nov 2020 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398302 Liability under the NDPS Act was held to depend on the date of commission of the offence, not the earlier parcel booking date. Although khat leaves were booked before the notification, the parcel reached India after the substance had been notified as a psychotropic substance, and the contraband was found and seized on 27.04.2018. On those facts, the court treated seizure and examination as the relevant date of offence, so the later notification applied and the quashing petition failed. Case-Laws Customs Fri, 24 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398302