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of <h1>Amendment to Rule 9A(5) Applies Retroactively, Allowing Duty Recovery on 1978 Tobacco Case, Says Law Ministry.</h1> The circular addresses whether the amendment to Rule 9A(5) by Notification No. 112/85, dated 1-5-1985, can be applied retrospectively. A case involving illicit removal of unmanufactured tobacco in 1978 was cited, where demands were confirmed in 1978, but the product was exempt from duty from 1-3-1979. The question arose if duty could be recovered based on the amended rule effective from 1-5-1985. The Law Ministry, consulted by the Board, opined that the amendment applies retrospectively, allowing duty recovery at the rate prevailing on the date of the show cause notice.
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