https://www.taxtmi.com/caselaws?id=124332 Safeguard duty introduced by a later notification could not be applied to imports cleared before the notification was published in the Official Gazette. The goods had been imported and cleared under an earlier notification under which no safeguard duty was leviable, and the later notification expressly excluded things done or committed to be done before the amendment. The levy was therefore not retrospective, and safeguard duty was not chargeable on imports made before 12-4-2002. en-us Tue, 04 Nov 2008 00:00:00 +0530 Fri, 28 Sep 2012 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124332 Safeguard duty introduced by a later notification could not be applied to imports cleared before the notification was published in the Official Gazette. The goods had been imported and cleared under an earlier notification under which no safeguard duty was leviable, and the later notification expressly excluded things done or committed to be done before the amendment. The levy was therefore not retrospective, and safeguard duty was not chargeable on imports made before 12-4-2002. Case-Laws Customs Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124332