TMI Blog2017 (3) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... would be given to the parties who were issued the letter of credit prior to 2.6.2006 even other than NAFED the department itself allowed relief to the parties who have made import by way of making bill of lading before 2.6.2006 - it is reflected that much before 2.6.2006, the goods have been imported under letter of credit prior to the aforesaid date and thus the tribunal had rightly allowed the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Act, 1962 against the order dated 5.7.2012 passed by the tribunal. The following substantial questions of law have been sought to be answered: (1) Whether import of 280.80 MT Bakery Shortening from Sri Lanka under bill of entry No. 557 dated 22.06.2006 is liable to customs duty under the Customs Act, 1962 and the Customs Tariff Act, 1975? (2) Whether import of Bakery Shortening in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich relief would be given to the parties who were issued the letter of credit prior to 2.6.2006 even other than NAFED the department itself allowed relief to the parties who have made import by way of making bill of lading before 2.6.2006. From the record, it is reflected that much before 2.6.2006, the goods have been imported under letter of credit prior to the aforesaid date and thus the tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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