https://www.taxtmi.com/caselaws?id=471199 Shipment or dispatch date determines the date of import for second-hand digital multifunction print, copying and scanning machines under the Handbook of Procedures; for sea consignments, the bill of lading date applies rather than the date of arrival at an Indian port. Where bills of lading predated the import-prohibition notification, the prohibition did not govern those consignments. The applicable prior position on equivalent imports therefore supported consideration of provisional release on payment of quantified enhanced duty. en-us Wed, 21 Aug 2024 00:00:00 +0530 Tue, 25 Aug 2026 11:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471199 Shipment or dispatch date determines the date of import for second-hand digital multifunction print, copying and scanning machines under the Handbook of Procedures; for sea consignments, the bill of lading date applies rather than the date of arrival at an Indian port. Where bills of lading predated the import-prohibition notification, the prohibition did not govern those consignments. The applicable prior position on equivalent imports therefore supported consideration of provisional release on payment of quantified enhanced duty. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471199