https://www.taxtmi.com/caselaws?id=419201 The Tribunal held that the date of import of the gold was 17/10/2017 based on the issuance of the Airway bill. As the appellant imported the gold before the introduction of Notification No. 34/2017 dated 18/10/2017, which did not apply to Normal importers, the restrictions in the notification were deemed inapplicable. The Tribunal determined that the gold was freely importable before the subsequent notification of 18/12/2019. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Thu, 03 Mar 2022 00:00:00 +0530 Wed, 12 Oct 2022 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419201 The Tribunal held that the date of import of the gold was 17/10/2017 based on the issuance of the Airway bill. As the appellant imported the gold before the introduction of Notification No. 34/2017 dated 18/10/2017, which did not apply to Normal importers, the restrictions in the notification were deemed inapplicable. The Tribunal determined that the gold was freely importable before the subsequent notification of 18/12/2019. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Customs Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419201