Imported Goods from Pakistan Subject to Duty Rate at Bill of Entry Filing Time; Payable by All Petitioners.

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....Release of imported goods from Pakistan - rate of duty - all the Petitioners would be liable to pay duty as was applicable at the time of filing of bill of entry coupled with the fact of the imported goods having entered territory of India on 16.02.2019 prior to the issuance of the impugned notification.....