https://www.taxtmi.com/caselaws?id=247900 An amendment enlarging the conditions in Customs Notification No. 93/2004-Cus. was held inapplicable to goods diverted before the amendment took effect. Because the diversion occurred in June 2008 and the notification was amended only on 16 July 2008, liability had to be assessed under the notification as it stood at the time of the act. A later amendment could not be applied retrospectively to fasten customs demand or connected penal consequences for a completed prior diversion. On that basis, the demand, confiscation, redemption fine and penalty were unsustainable, and the assessee obtained full relief. en-us Mon, 25 Mar 2013 00:00:00 +0530 Mon, 26 May 2014 16:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247900 An amendment enlarging the conditions in Customs Notification No. 93/2004-Cus. was held inapplicable to goods diverted before the amendment took effect. Because the diversion occurred in June 2008 and the notification was amended only on 16 July 2008, liability had to be assessed under the notification as it stood at the time of the act. A later amendment could not be applied retrospectively to fasten customs demand or connected penal consequences for a completed prior diversion. On that basis, the demand, confiscation, redemption fine and penalty were unsustainable, and the assessee obtained full relief. Case-Laws Customs Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247900