Sections 31 and 131 of the Act, the only relevant factor is that of delivery of the goods declaration. This appeal is partly allowed. It is dismissed to the extent that where the goods declarations were filed before the date of the notification, i.e. 13.3.2010, no regulatory duty was payable by the respondent. However, where the goods declarations were filed on or after such date, the respondent was liable to pay regulatory duty as envisaged by the notification and to this extent, the appeal is allowed. .....Collector of Customs (Export) =VS= Saifuddin, (Civil), 2017 (2)– [3 LM (SC) 82] ....View Full Judgment