https://www.taxtmi.com/caselaws?id=118373 A later-amended import condition in Para 2.32 of the Handbook of Procedures could not be applied retrospectively to goods that had already been loaded before the amendment took effect. The consignment had been physically examined and found free from arms, ammunition and explosive material, so the adjudicating authority lacked a basis to sustain confiscation and penalty under the subsequent requirement. The CESTAT held that the confiscation and penalty were not sustainable on the amended provision, allowed the appeal, and set aside the impugned order with consequential relief. en-us Mon, 06 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 12:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118373 A later-amended import condition in Para 2.32 of the Handbook of Procedures could not be applied retrospectively to goods that had already been loaded before the amendment took effect. The consignment had been physically examined and found free from arms, ammunition and explosive material, so the adjudicating authority lacked a basis to sustain confiscation and penalty under the subsequent requirement. The CESTAT held that the confiscation and penalty were not sustainable on the amended provision, allowed the appeal, and set aside the impugned order with consequential relief. Case-Laws Customs Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118373