9911796707
TMI Blog2024 (9) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ifunction Print, Copying Scanning Machines, imported by the petitioners prior to the N/N.13/2024-25, dated 20.05.2024? HELD THAT:- In the present cases, the bill of ladings dated 29.04.2024, 19.04.2024, 18.04.2024, 17.04.2024, 22.04.2024 and 15.04.2024 are much before the date of impugned Notification dated 20.05.2024. Therefore, the learned counsel for the petitioners would submit that the said Notification will not be applicable to the petitioners who had already initiated the process of import and the bills of lading were raised. There shall be a direction to the respondents to consider the plea of the petitioners to release the goods by way of provisional release on condition that, the petitioners shall pay/deposit the enhanced duty amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue before this Court is that whether the petitioners are entitled to the release of the various models of Secondhand Highly Specialized Equipment - Digital Multifunction Print, Copying Scanning Machines, imported by the petitioners prior to the Notification No.13/2024-25, dated 20.05.2024? 5. The learned counsel for the petitioners would submit that for all practical purposes, the date of reckoning of import would be decided with reference to the date of shipment/dispatch of goods and not the date of arrival of goods at an Indian Port. He refers to the Hand Book of Procedures issued by the DGFT, where Chapter - 1 is pertaining to the Legal Framework and Trade Facilitation. He refers to Clause 2.17, which deals with the date of reckoning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned Notification dated 20.05.2024. Therefore, the learned counsel for the petitioners would submit that the said Notification will not be applicable to the petitioners who had already initiated the process of import and the bills of lading were raised. 7. Mr.B.Ramanakumar, learned Senior Standing Counsel would submit that for all practical purposes, the bill of lading would be the date of shipment. He fairly submits that the bills of lading in the present batch of cases would be dated before the date of impugned Notification dated 20.05.2024. Therefore, the order passed by this Court in W.P.Nos.35145 of 2024 etc., batch in the case of M/s.Atul Commodities Private Limited Vs. The Commission of Customs (Chennai II) Import, Chennai and Other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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