https://www.taxtmi.com/caselaws?id=115142 The Tribunal ruled in favor of the Revenue, rejecting the retrospective application of Notification No. 35/98-Cus. dated 13-06-1998 and upholding the duty payment at the rate applicable at the time of clearance. The decision emphasized the significance of proper interpretation of customs notifications and adherence to legal provisions, denying the importer's claim for a refund of the excess duty paid at the higher rate. en-us Thu, 15 Jul 2004 00:00:00 +0530 Thu, 24 May 2012 11:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115142 The Tribunal ruled in favor of the Revenue, rejecting the retrospective application of Notification No. 35/98-Cus. dated 13-06-1998 and upholding the duty payment at the rate applicable at the time of clearance. The decision emphasized the significance of proper interpretation of customs notifications and adherence to legal provisions, denying the importer's claim for a refund of the excess duty paid at the higher rate. Case-Laws Customs Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115142