https://www.taxtmi.com/caselaws?id=42437 Palm kernel is treated as a distinct commercial commodity from palm seed under trade parlance and market understanding, so it was not canalised for the period discussed. A later public notice did not affect consignments already shipped under prior firm contracts, because shipment date controlled the applicable import position. Where customs authorities wrongly prevented timely clearance, the importer could be placed in the position it would have occupied absent that obstruction, making the duty rate the one prevailing when the goods arrived. The unshipped balance under the contract was not protected by the earlier open general licence and remained subject to the policy in force at actual shipment. en-us Fri, 20 May 1988 00:00:00 +0530 Fri, 11 Jun 2010 12:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42437 Palm kernel is treated as a distinct commercial commodity from palm seed under trade parlance and market understanding, so it was not canalised for the period discussed. A later public notice did not affect consignments already shipped under prior firm contracts, because shipment date controlled the applicable import position. Where customs authorities wrongly prevented timely clearance, the importer could be placed in the position it would have occupied absent that obstruction, making the duty rate the one prevailing when the goods arrived. The unshipped balance under the contract was not protected by the earlier open general licence and remained subject to the policy in force at actual shipment. Case-Laws Customs Fri, 20 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42437