https://www.taxtmi.com/caselaws?id=40931 The Central Government set aside the appellate orders in cases involving M/s. Jai Hind Oil Mills Ltd., M/s. Vikas Woollen Mills, Delhi, and M/s. Bayer (India) Ltd. The Government emphasized the applicability of Section 15 of the Customs Act for determining the rate of duty based on the date of removal from the warehouse. It clarified that the show cause notice was not time-barred and that exemption notifications under Section 25 should be considered part of the statute only if applicable at the point of importation. en-us Wed, 15 Apr 1981 00:00:00 +0530 Tue, 18 May 2010 11:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40931 The Central Government set aside the appellate orders in cases involving M/s. Jai Hind Oil Mills Ltd., M/s. Vikas Woollen Mills, Delhi, and M/s. Bayer (India) Ltd. The Government emphasized the applicability of Section 15 of the Customs Act for determining the rate of duty based on the date of removal from the warehouse. It clarified that the show cause notice was not time-barred and that exemption notifications under Section 25 should be considered part of the statute only if applicable at the point of importation. Case-Laws Customs Wed, 15 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40931