In case of conflict between a contract and law, the Law prevails

Climax Overseas Private Limited Vs Commissioner (Appeal) Custom, Central Excise & Service Tax, (CESTAT Delhi) The factual matrix of this case clearly shows that not only the goods have reached ICD Garhi, Harsaru after the issue of DGFT notification restricting the import of natural rubber through Nhava Sheva and Chennai only on 20.01.2016, but the goods were also dispatched after this date on 03.02.2016 by the overseas supplier. The Commercial invoice was also issued on 25.01.2016, five days after issue of DGFT notification. The contract, however, was signed with the overseas supplier by t...