2008 (9) TMI 746

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..... sus UNION OF INDIA [1990 (11) TMI 145 - SUPREME COURT OF INDIA], where it was held that crucial date is when the goods were actually loaded in the ship and not the date of arrival of ship in the territorial water of India - appeal allowed - decided in favor of appellant. - C/814/2005 - C/367/2008-(PB) - Dated:- 12-9-2008 - S/Shri P.K. Das, Rakesh Kumar, JJ. REPRESENTED BY : None, for the A .....

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..... ng the ld. DR and on perusal of the records, it is seen that the goods were shipped on 26-10-2004. The restriction was imposed by Notification No. 7/2004 on 27-10-2004. We find that in the case of Priyanka Overseas Pvt. Ltd. v. Union of India - 1991 (51) E.L.T. 185 (S.C.), the Hon ble Supreme Court held that crucial date is when the goods were actually loaded in the ship and not the date of arriva .....

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