https://www.taxtmi.com/caselaws?id=81680 A later import-policy amendment could not be applied retrospectively to imports already made because no express words or necessary implication authorised retroactive operation. On the relevant policy date, ABS moulding powder and ABS extrusion granules were treated as distinct commodities with different commercial identity and end use, so the earlier prohibition did not cover the imported granules. Any genuine doubt in an import-control provision had to be resolved in favour of the importer. The confiscation, redemption fine, and penalty were therefore set aside. en-us Mon, 10 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 11:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81680 A later import-policy amendment could not be applied retrospectively to imports already made because no express words or necessary implication authorised retroactive operation. On the relevant policy date, ABS moulding powder and ABS extrusion granules were treated as distinct commodities with different commercial identity and end use, so the earlier prohibition did not cover the imported granules. Any genuine doubt in an import-control provision had to be resolved in favour of the importer. The confiscation, redemption fine, and penalty were therefore set aside. Case-Laws Customs Mon, 10 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81680