https://www.taxtmi.com/caselaws?id=398735 The tribunal ruled in favor of the appellant, setting aside the demand of duty and penalties imposed under sections 28, 114A, 112, and 114AA of the Customs Act, 1962. The tribunal held that the appellant had imported goods based on a valid 2002 clarification, and the subsequent withdrawal of this clarification in 2013 could not be applied retrospectively. The judgment emphasized the importance of adhering to the policies and clarifications in effect at the time of import, rather than applying changes retrospectively. en-us Thu, 11 Jun 2020 00:00:00 +0530 Thu, 27 May 2021 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398735 The tribunal ruled in favor of the appellant, setting aside the demand of duty and penalties imposed under sections 28, 114A, 112, and 114AA of the Customs Act, 1962. The tribunal held that the appellant had imported goods based on a valid 2002 clarification, and the subsequent withdrawal of this clarification in 2013 could not be applied retrospectively. The judgment emphasized the importance of adhering to the policies and clarifications in effect at the time of import, rather than applying changes retrospectively. Case-Laws Customs Thu, 11 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398735