https://www.taxtmi.com/caselaws?id=400266 The High Court allowed the writ petition, ruling in favor of the petitioner, and ordered the release of goods based on the duty applicable at the time of filing the bill of entry. The court held that applying the enhanced duty retrospectively was impermissible, emphasizing that duties should align with the conditions prevailing at the time of import entry. The judgment protected the rights of importers by prohibiting the retrospective application of duty enhancements. en-us Thu, 15 Oct 2020 00:00:00 +0530 Wed, 10 Feb 2021 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400266 The High Court allowed the writ petition, ruling in favor of the petitioner, and ordered the release of goods based on the duty applicable at the time of filing the bill of entry. The court held that applying the enhanced duty retrospectively was impermissible, emphasizing that duties should align with the conditions prevailing at the time of import entry. The judgment protected the rights of importers by prohibiting the retrospective application of duty enhancements. Case-Laws Customs Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400266