https://www.taxtmi.com/caselaws?id=73584 The amendment adding portable generators to the restricted import list operated prospectively only and did not retrospectively extinguish import rights that had accrued between the two public notices of 27 and 29 July 1981. Portable generators were therefore importable against additional licences during that interregnum, because the later notice could not be treated as merely clarificatory and firm commitments already made had to be respected. On that basis, the show cause notice, adjudication order and appellate order founded on the restrictive amendment were unsustainable and liable to be quashed. en-us Wed, 02 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 10:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73584 The amendment adding portable generators to the restricted import list operated prospectively only and did not retrospectively extinguish import rights that had accrued between the two public notices of 27 and 29 July 1981. Portable generators were therefore importable against additional licences during that interregnum, because the later notice could not be treated as merely clarificatory and firm commitments already made had to be respected. On that basis, the show cause notice, adjudication order and appellate order founded on the restrictive amendment were unsustainable and liable to be quashed. Case-Laws Customs Wed, 02 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73584