https://www.taxtmi.com/caselaws?id=91585 The Tribunal upheld the Collector's decision that the amending Notification No. 262/92-Cus. could not be applied retrospectively to electronic components already imported with a bill of entry filed on 27-7-1992, despite the import license being issued after the amending notification. The Tribunal emphasized that customs duty exemptions must align with the valid notification on the bill of entry date, and as the amending notification was issued after the import, it could not have a retrospective effect. The appeal was rejected based on this analysis. en-us Tue, 23 Dec 1997 00:00:00 +0530 Wed, 19 Oct 2011 13:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91585 The Tribunal upheld the Collector's decision that the amending Notification No. 262/92-Cus. could not be applied retrospectively to electronic components already imported with a bill of entry filed on 27-7-1992, despite the import license being issued after the amending notification. The Tribunal emphasized that customs duty exemptions must align with the valid notification on the bill of entry date, and as the amending notification was issued after the import, it could not have a retrospective effect. The appeal was rejected based on this analysis. Case-Laws Customs Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91585