https://www.taxtmi.com/caselaws?id=250702 A beneficial customs notification operates prospectively unless the statute or the notification expressly provides retrospective effect. Because Notification No. 64/2008-Cus. was issued after the bill of entry had been finally assessed and the goods had already gone out of customs purview, the notification could not be applied to that completed transaction. The refund claim based on the subsequent notification was therefore not maintainable, and the appeal was dismissed. en-us Wed, 04 Jun 2014 00:00:00 +0530 Fri, 22 Aug 2014 08:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250702 A beneficial customs notification operates prospectively unless the statute or the notification expressly provides retrospective effect. Because Notification No. 64/2008-Cus. was issued after the bill of entry had been finally assessed and the goods had already gone out of customs purview, the notification could not be applied to that completed transaction. The refund claim based on the subsequent notification was therefore not maintainable, and the appeal was dismissed. Case-Laws Customs Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250702