Retrospective safeguard duty cannot apply to imports cleared before the later notification was published.

Safeguard duty introduced by a later notification could not be applied to imports cleared before the notification was published in the Official Gazette. The goods had been imported and cleared under an earlier notification under which no safeguard duty was leviable, and the later notification expressly excluded things done or committed to be done before the amendment. The levy was therefore not retrospective, and safeguard duty was not chargeable on imports made before 12-4-2002.

---

---

Issues: Whether safeguard duty introduced by the subsequent notification could be applied to imports cleared before the notification was published in the Official Gazette.

Analysis: The imported goods were cleared under the earlier notification, under which no safeguard duty was leviable. The later notification imposing safeguard duty was published in the Official Gazette after the imports and clearances in question. The notification itself limited its operation by excluding things done or committed to be done before the amendment. On that basis, the levy could not be applied retrospectively to imports completed before the date of publication.

Conclusion: The safeguard duty was not leviable on the imports made prior to 12-4-2002, and the Revenue's challenge to the Commissioner (Appeals)'s order failed.

---