https://www.taxtmi.com/caselaws?id=376694 The Tribunal upheld the High Court of Madras's decision regarding a retrospective amendment to Customs Notification No. 40/2006-Cus. Appeals before the cut-off date of 19.02.2009 were allowed with consequential benefits, as the retrospective application of the amendment was deemed impractical. For appeals post that date, the Tribunal adjourned the cases for future consideration. The decision was in line with the High Court's ruling, emphasizing the importance of following established legal principles and judicial discipline. en-us Mon, 11 Mar 2019 00:00:00 +0530 Fri, 15 Mar 2019 08:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376694 The Tribunal upheld the High Court of Madras's decision regarding a retrospective amendment to Customs Notification No. 40/2006-Cus. Appeals before the cut-off date of 19.02.2009 were allowed with consequential benefits, as the retrospective application of the amendment was deemed impractical. For appeals post that date, the Tribunal adjourned the cases for future consideration. The decision was in line with the High Court's ruling, emphasizing the importance of following established legal principles and judicial discipline. Case-Laws Customs Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376694