https://www.taxtmi.com/caselaws?id=436194 The Tribunal partly allowed the appeal, confirming the validity of the Show Cause Notice under Section 28 of the Customs Act and establishing that the Customs Act provisions apply to safeguard duty under Section 8B of the Customs Tariff Act. It was determined that the relevant date for imposing safeguard duty is the date of bill of entry presentation, and the safeguard duty was not applicable to goods cleared before the official gazette publication date of the relevant Notification. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436194 The Tribunal partly allowed the appeal, confirming the validity of the Show Cause Notice under Section 28 of the Customs Act and establishing that the Customs Act provisions apply to safeguard duty under Section 8B of the Customs Tariff Act. It was determined that the relevant date for imposing safeguard duty is the date of bill of entry presentation, and the safeguard duty was not applicable to goods cleared before the official gazette publication date of the relevant Notification. Case-Laws Customs Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436194