Retrospective validation of a customs exemption enables refunds where duties were collected contrary to the deemed exemption. The amendment deeming the notification exempting imported polytan for use by the Sports Authority of India to have been valid from the retrospective commencement date is confirmed; duties collected contrary to that deemed exemption must be refunded, and claimants must apply within the statute's prescribed limitation period, while the Central Government is declared to have had retrospective power to amend the notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective validation of a customs exemption enables refunds where duties were collected contrary to the deemed exemption.
The amendment deeming the notification exempting imported polytan for use by the Sports Authority of India to have been valid from the retrospective commencement date is confirmed; duties collected contrary to that deemed exemption must be refunded, and claimants must apply within the statute's prescribed limitation period, while the Central Government is declared to have had retrospective power to amend the notifications.
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