Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Retrospective abolition of the Transport and Marketing Assistance scheme by Notification dated 25.03.2022 is legally impermissible because the statutory power to amend or withdraw a scheme does not authorize retrospective removal of accrued or vested rights; earlier judicial interpretation of the statutory amendment power supports this principle. The impugned retrospective notification is quashed and will operate prospectively from its date of issue. Administrations must process and admit pending and barred claims arising before the notification and extend all benefits accrued up to the notification date; payments are to be made within twelve weeks of receipt of the order copy.
Retrospective abolition of the Transport and Marketing Assistance scheme by Notification dated 25.03.2022 is legally impermissible because the statutory power to amend or withdraw a scheme does not authorize retrospective removal of accrued or vested rights; earlier judicial interpretation of the statutory amendment power supports this principle. The impugned retrospective notification is quashed and will operate prospectively from its date of issue. Administrations must process and admit pending and barred claims arising before the notification and extend all benefits accrued up to the notification date; payments are to be made within twelve weeks of receipt of the order copy.
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