Customs:
Safeguard duty can’t be demanded on imported goods before date of publication of notification in official gazette.
Safeguard duty could not be demanded where bill of entry and entry inward were filed much before date of publication in official gazette of notification that had imposed safeguard duty; date of effect of notification shall be from date of its publication in Official Gazette and not merely from its date.
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD [PMC PROJECTS IP LTD Versus COMMISSIONER OF CUSTOMS]
