https://www.taxtmi.com/caselaws?id=449230 The HC upheld the validity of Notification No.36 of 2001 and Notification No.40 of 2001 under the Customs Act, 1962. The court ruled that both notifications were enforceable from their respective publication dates in the Official Gazette, with Notification No.36 effective from 06.08.2001. The court dismissed the challenge to Section 14(2) of the Customs Act as it was not pursued. The petitioner was allowed to seek benefits per the notifications from their publication dates, and no costs were imposed. All related miscellaneous petitions were closed. en-us Mon, 08 Jan 2024 00:00:00 +0530 Thu, 08 Feb 2024 06:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449230 The HC upheld the validity of Notification No.36 of 2001 and Notification No.40 of 2001 under the Customs Act, 1962. The court ruled that both notifications were enforceable from their respective publication dates in the Official Gazette, with Notification No.36 effective from 06.08.2001. The court dismissed the challenge to Section 14(2) of the Customs Act as it was not pursued. The petitioner was allowed to seek benefits per the notifications from their publication dates, and no costs were imposed. All related miscellaneous petitions were closed. Case-Laws Customs Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449230