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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Date on which Notification coming into force - N/N. 120/2003 ...

Case Laws     Customs

February 11, 2020

Date on which Notification coming into force - N/N. 120/2003 dated 01.08.2003 - whether the Notification is effective from the date of publication i.e. 01.08.2003 as proposed by the revenue or from the date of offer for sale of the said notification i.e. 04.08.2003 as claimed by the appellant? - Benefit of unamended notification is available to the importer where BE has been filed before 4.8.2003

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