https://www.taxtmi.com/caselaws?id=779759 The HC affirmed the Tribunal's interpretation of "date of shipment" under Notification No.34/2015-20, holding that for air transport the Airway Bill date - rather than the physical departure date - governs shipment timing; accordingly the Tribunal's finding was upheld and no substantial question of law arose. The Court declined to disturb the Tribunal's conclusions and observed that the Tribunal's comment on whether gold was freely importable before the Notification was unnecessary. The appeal was allowed in part. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779759 The HC affirmed the Tribunal's interpretation of "date of shipment" under Notification No.34/2015-20, holding that for air transport the Airway Bill date - rather than the physical departure date - governs shipment timing; accordingly the Tribunal's finding was upheld and no substantial question of law arose. The Court declined to disturb the Tribunal's conclusions and observed that the Tribunal's comment on whether gold was freely importable before the Notification was unnecessary. The appeal was allowed in part. Case-Laws Customs Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779759