2024 (9) TMI 630

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....ondhand Highly Specialized Equipment - Digital Multifunction Print, Copying & Scanning Machines, imported by the petitioners. 2. According to the petitioners, the issue involved in these Writ Petitions is covered by a judgment of this Court dated 18.12.2023 passed in W.P.Nos.35145 of 2023, etc., batch. Hence, he would urge this Court to pass similar order in the present Writ Petitions also. 3. In the present batch of cases, subsequent to the order passed by this Court, a Notification No.13/2024-25 was issued on 20.05.2024, whereby the import of the subject items were prohibited. 4. Now, the issue before this Court is that whether the petitioners are entitled to the release of the various models of Secondhand Highly Specialized Equi....

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....mports: Date of shipment/dispatch for imports will be reckoned as under:- S.No Mode of Transportation Date of Shipment/Dispatch (i) By Sea The date affixed on the Bill of Lading (ii) By Air Date of relevant Airway Bill provided this represents date on which goods left last airport in the country from which the import is effected. Therefore, he would submit that the date of reckoning for the import would be the date of the Bill of Lading. 6. In the present cases, the bills of lading would be dated much before the date of impugned Notification dated 20.05.2024. Specifically, in both writ petitions, the Bill of Lading is dated 11.04.2024. Therefore, the learned counsel for the petitioners would submit that t....