https://www.taxtmi.com/caselaws?id=311868 The court addressed the release of consignments under four bills of entry. For bills dated 13.09.2021 and 17.09.2021, the SC directed provisional release of goods pending adjudication, subject to payment of enhanced duty, setting aside the impugned order. For bills dated 23.09.2021, the court ruled that the consignments were not entitled to provisional release as the applicable duty rate is based on the bill of entry date, which was after the relevant notification. The Senior Counsel was granted time to respond further on this issue. en-us Fri, 16 Jun 2023 00:00:00 +0530 Wed, 17 Jan 2024 21:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311868 The court addressed the release of consignments under four bills of entry. For bills dated 13.09.2021 and 17.09.2021, the SC directed provisional release of goods pending adjudication, subject to payment of enhanced duty, setting aside the impugned order. For bills dated 23.09.2021, the court ruled that the consignments were not entitled to provisional release as the applicable duty rate is based on the bill of entry date, which was after the relevant notification. The Senior Counsel was granted time to respond further on this issue. Case-Laws Customs Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311868