https://www.taxtmi.com/caselaws?id=439796 Import of mosquito bat goods was treated as covered by DGFT Notification No. 02/2015-20 because the consignment, examined as main components capable of assembly into a functional mosquito bat in CKD condition, was imported after the notification date. The Tribunal distinguished the cited precedent on the basis that the goods in that case had been ordered and shipped before the notification came into force, making it inapplicable on the present facts. The notification therefore applied to the import, and the challenge to confiscation and penalty failed. en-us Mon, 12 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439796 Import of mosquito bat goods was treated as covered by DGFT Notification No. 02/2015-20 because the consignment, examined as main components capable of assembly into a functional mosquito bat in CKD condition, was imported after the notification date. The Tribunal distinguished the cited precedent on the basis that the goods in that case had been ordered and shipped before the notification came into force, making it inapplicable on the present facts. The notification therefore applied to the import, and the challenge to confiscation and penalty failed. Case-Laws Customs Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439796