https://www.taxtmi.com/caselaws?id=72287 A public notice issued after an import licence cannot retrospectively alter rights created by that earlier licence unless retrospective effect is expressly provided. The licence in question was governed by the policy conditions and amendments in force up to its date of issue, so the later public notice could not invalidate imports already authorised under it. The relevant handbook provisions and shipment-related dates were examined against this principle, and the earlier Supreme Court approach was followed. The finding that the import was unauthorised on the basis of the later notice was therefore set aside in favour of the assessee. en-us Wed, 26 Jun 1985 00:00:00 +0530 Wed, 18 May 2011 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72287 A public notice issued after an import licence cannot retrospectively alter rights created by that earlier licence unless retrospective effect is expressly provided. The licence in question was governed by the policy conditions and amendments in force up to its date of issue, so the later public notice could not invalidate imports already authorised under it. The relevant handbook provisions and shipment-related dates were examined against this principle, and the earlier Supreme Court approach was followed. The finding that the import was unauthorised on the basis of the later notice was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 26 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72287