https://www.taxtmi.com/caselaws?id=778616 HC disposed petitions after noting CESTAT held that Section 134 of the Finance Act, 2023 was not notified under Section 1(2)(b), so amendments to Sections 9, 9A and 9C of the Customs Tariff Act, 1975 have not come into force and the appeal is maintainable before CESTAT. Petitioners informed they would not press the petitions in view of that CESTAT order but were granted liberty to revive if circumstances change. Respondent did not contest the notification position. en-us Fri, 12 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778616 HC disposed petitions after noting CESTAT held that Section 134 of the Finance Act, 2023 was not notified under Section 1(2)(b), so amendments to Sections 9, 9A and 9C of the Customs Tariff Act, 1975 have not come into force and the appeal is maintainable before CESTAT. Petitioners informed they would not press the petitions in view of that CESTAT order but were granted liberty to revive if circumstances change. Respondent did not contest the notification position. Case-Laws Customs Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778616