https://www.taxtmi.com/caselaws?id=779712 Tariff Rate Quota exemption was discussed in relation to imports covered by a bill of lading dated on or before the cut-off date, where the goods landed within the extended policy period. The text notes that a co-ordinate Bench had already construed the relevant public notice and customs notification to extend the benefit to such imports and to allow refund of customs duty paid under protest in accordance with law. Applying that earlier interpretation, the petitioner's claim was treated as covered by the same policy framework, and the authorities were directed to extend the exemption and process the refund consistently with that decision. en-us Mon, 06 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779712 Tariff Rate Quota exemption was discussed in relation to imports covered by a bill of lading dated on or before the cut-off date, where the goods landed within the extended policy period. The text notes that a co-ordinate Bench had already construed the relevant public notice and customs notification to extend the benefit to such imports and to allow refund of customs duty paid under protest in accordance with law. Applying that earlier interpretation, the petitioner's claim was treated as covered by the same policy framework, and the authorities were directed to extend the exemption and process the refund consistently with that decision. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779712