2017 (2) TMI 1315

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.... the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant's grievance is that the goods imported by it was expecting grant of EPCG Licence in its favour and also to be governed by EPCG Scheme. However, such licence was issued to the appellant on 18-4-2000. The goods came to India on import was covered by the Bill of Entry filed on 25-4-2000 which was assessed on 5-5-2000. Appellan....

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....7, dated 1-4-1997 is concerned, appellant shall also not get the benefit since no concerned EPCG Licence was produced before the customs authorities at the time of clearance of the goods. 3. Heard both sides and perused the records. 4.1 Law is well settled that grant of a notification is effective from the date of its issue as has been held by the Apex Court in the case of CCE v. Sunwi....