9911796707
TMI Blog2021 (3) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that the cited provisions of the Export Import Policy are intended to protect importers from detriments arising from restrictive impositions under the policy mechanism after effecting shipment from port of export. Levy of duties is governed by section 15 of Customs Act, 1962 in accordance with which duties existing on the date of filing of bill of entry imposes liability. As notification no. 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant challenging order-in-original no.78/2009 CCI JNCH dated 21st April 2009 of Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Mumbai, we proceed to dispose it off on the basis of records and the submissions made by Learned Authorised Representative as the matter has been subjected to delay by repeated adjournments and as the issue in dispute lies within a narrow compass. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising of ₹ 29,35,142.43 and ₹ 9,82,459.72 against the respective bills, under the said notification. 3. In the grounds of appeal, it is contended that the liability of anti-dumping duty on citric acid monohydrate ceased with expiry of the term of the notification on 23rd November 2003 and that the shipment entered for clearance on 19th November 2003 had not originated from Peoples ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder that the goods were required to be subject to test of compliance with conditions in notification no. 78/2000-Customs dated 26th May 2000. 5. The appellant is correct in pointing out that the cited provisions of the Export Import Policy are intended to protect importers from detriments arising from restrictive impositions under the policy mechanism after effecting shipment from port of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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