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    <title>2025 (10) TMI 635 - DELHI HIGH COURT</title>
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    <description>Minimum import price notifications for Soda Ash were described as already being implemented by Customs, with enforcement applied to imports where the bills of entry or bills of lading were issued after the notifications. The Court accepted the authorities&#039; explanation that instances of lower-priced imports were accounted for by the date of the bill of lading, and noted an office memorandum directing Customs to apply the prevailing import policy in letter and spirit. Directions were issued to all Customs authorities and CBIC to continue strict compliance with the notifications and enforce the import policy rigorously.</description>
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