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        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.

        <h1>Amendment non-retroactivity: changed warehousing conditions do not apply to goods warehoused before amendment, per departmental clarification.</h1> An amendment to the Customs Act altering the terms under which goods remain warehoused shall not apply to the goods warehoused prior to the amendment; earlier Board instructions based on a Law Ministry advisory are modified to this extent following acceptance of High Court interpretations that the reduced warehousing period is not retrospective.

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