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High Court Rules Pre-Notification Imports Exempt from Increased Customs Duty on Dry Dates; Petitioner Wins Case.
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....Increase in rate of customs duty on import of dry dates - Effective date - Filing of Bill of Entry prior to the issue of notification - Revenue is not in a position to controvert that the petitioner has placed the import orders prior to 16.02.2019 and has also received goods on or before 16.02.2019 and in any case prior to issuance of the impugned notification which was uploaded on 16.02.2019 at 8.45 p.m. - writ petition is allowed - HC....