Retrospective corrigendum in exemption notification extends exemption to earlier bill of entry clearances.

A corrigendum correcting an apparent error in an exemption notification was treated as relating back to the date of the original notification, rather than operating only from the date of issue. On that basis, the denial of exemption for bills of entry cleared before the corrigendum date was unsustainable, and the benefit of the notification applied to those clearances.

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Issues: Whether the corrigendum issued to correct an exemption notification operated retrospectively so as to extend the benefit of the notification to bills of entry cleared before the corrigendum date.

Analysis: The dispute turned on whether the corrigendum was merely a correction of an apparent error in the amended notification or a fresh amendment taking effect only from its issuance. The Tribunal held that a corrigendum issued to rectify a mistake in the notification relates back to the date of the original notification and does not become effective only from the date on which it is issued. Applying that principle, the denial of exemption for the disputed clearances made before the corrigendum date was found unsustainable.

Conclusion: The corrigendum was held to have retrospective effect, and the appellants were held entitled to the exemption for the disputed bills of entry.

Ratio Decidendi: A corrigendum that corrects an error in an exemption notification relates back to the original notification date and must be applied as a correction, not as a prospective amendment.

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