https://www.taxtmi.com/caselaws?id=443790 Condition (ii) of para 2 of Notification No. 20 of 2023 was interpreted to require confirmation that the vessel had arrived/anchored and that voyage call/rotation numbers were allotted prior to the notification; those conditions were satisfied on the facts because the vessel anchored at Indian ports before the notification and voyage call and rotation numbers were allocated before 20.07.2023, so the embargo did not bar export under ten shipping bills. Authorities were directed to finally assess the ten shipping bills and, under Section 51 of the Customs Act, permit clearance and loading of 13,500 metric tons of Non-Basmati Rice for export. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443790 Condition (ii) of para 2 of Notification No. 20 of 2023 was interpreted to require confirmation that the vessel had arrived/anchored and that voyage call/rotation numbers were allotted prior to the notification; those conditions were satisfied on the facts because the vessel anchored at Indian ports before the notification and voyage call and rotation numbers were allocated before 20.07.2023, so the embargo did not bar export under ten shipping bills. Authorities were directed to finally assess the ten shipping bills and, under Section 51 of the Customs Act, permit clearance and loading of 13,500 metric tons of Non-Basmati Rice for export. Case-Laws Customs Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443790