Retrospective safeguard duty barred on phenol imports completed before Gazette publication of the amending notification.

Safeguard duty could not be levied on phenol imports made before the amending notification was published in the Official Gazette, because the original notification continued to exempt the imports until the amendment took legal effect. The notification's wording also excluded acts done before the amendment, confirming that the levy was not intended to operate retrospectively. Imports and clearance completed before the publication date were therefore outside the scope of the new duty.

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Issues: Whether safeguard duty could be levied on imports of phenol made before the publication of the amending notification in the Official Gazette.

Analysis: The original notification exempted the import from safeguard duty. The amending notification imposing safeguard duty was issued earlier but became effective only upon publication in the Official Gazette. The notification itself also indicated that things done or committed before the amendment were excepted, showing that the levy was not intended to operate retrospectively. On this basis, imports and clearance completed before the publication date could not be subjected to the new duty.

Conclusion: Safeguard duty was not leviable on imports made prior to 12-4-2002, and the Revenue's appeal failed.

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