Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro Electrical Power Project, Arunachal Pradesh- 600 MW (North Eastern Electric Power Corporation Ltd.) (NEEPCO)." The appellant's power project, duly approved by the Ministry of Power, was eligible for duty exemption under the Notification dated 17.03.2012. Since the Notification dated 26.12.2013 was curative, incorporating the specific NEEPCO power project for duty exemption, and its effective date was not specified, it should be considered retrospective. The Supreme Court clarified that clarificatory notifications are retrospective, making explicit what was implicit. When the Government rectifies inadvertent errors through notifications, they are treated as corrective/clarificatory with retrospective effect. Consequently, the appellant should be granted the benefit under the Notification dated 26.12.2013, and their application for re-assessment should be considered by extending the exemption. The impugned order was set aside, and the appeal was allowed.
The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro Electrical Power Project, Arunachal Pradesh- 600 MW (North Eastern Electric Power Corporation Ltd.) (NEEPCO)." The appellant's power project, duly approved by the Ministry of Power, was eligible for duty exemption under the Notification dated 17.03.2012. Since the Notification dated 26.12.2013 was curative, incorporating the specific NEEPCO power project for duty exemption, and its effective date was not specified, it should be considered retrospective. The Supreme Court clarified that clarificatory notifications are retrospective, making explicit what was implicit. When the Government rectifies inadvertent errors through notifications, they are treated as corrective/clarificatory with retrospective effect. Consequently, the appellant should be granted the benefit under the Notification dated 26.12.2013, and their application for re-assessment should be considered by extending the exemption. The impugned order was set aside, and the appeal was allowed.
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