https://www.taxtmi.com/caselaws?id=124673 A customs exemption notification linked to export-obligation compliance under the EXIM Policy was treated as having been amended retrospectively where the policy framework had been later liberalised and transitional treatment applied. The substitution in Notification No. 29/2004 was held to harmonise the exemption with the revised policy regime, although substitution alone does not automatically create retrospectivity. The separate question whether the exporter had actually fulfilled the revised export obligation was left for factual verification by the original authority, with reconsideration to be undertaken after hearing the parties and examining the DGFT discharge certificate and related facts. en-us Tue, 07 Oct 2008 00:00:00 +0530 Thu, 04 Oct 2012 11:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124673 A customs exemption notification linked to export-obligation compliance under the EXIM Policy was treated as having been amended retrospectively where the policy framework had been later liberalised and transitional treatment applied. The substitution in Notification No. 29/2004 was held to harmonise the exemption with the revised policy regime, although substitution alone does not automatically create retrospectivity. The separate question whether the exporter had actually fulfilled the revised export obligation was left for factual verification by the original authority, with reconsideration to be undertaken after hearing the parties and examining the DGFT discharge certificate and related facts. Case-Laws Customs Tue, 07 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124673