https://www.taxtmi.com/caselaws?id=367870 A fresh import restriction on Yellow Peas was held not to apply to shipments under contracts that had been substantially performed before 30.08.2018, because the earlier restriction had been withdrawn on 29.08.2018 and the new notification did not state that it operated retrospectively. The policy position also indicated that changes would apply prospectively unless otherwise specified. As the contracts had already crystallized through payment, loading, and arrival of the shipments before the new restriction took effect, the imports were treated as outside its reach and could be lifted and used without being subjected to the later notification. en-us Fri, 21 Sep 2018 00:00:00 +0530 Wed, 20 Mar 2019 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367870 A fresh import restriction on Yellow Peas was held not to apply to shipments under contracts that had been substantially performed before 30.08.2018, because the earlier restriction had been withdrawn on 29.08.2018 and the new notification did not state that it operated retrospectively. The policy position also indicated that changes would apply prospectively unless otherwise specified. As the contracts had already crystallized through payment, loading, and arrival of the shipments before the new restriction took effect, the imports were treated as outside its reach and could be lifted and used without being subjected to the later notification. Case-Laws Customs Fri, 21 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367870