https://www.taxtmi.com/caselaws?id=293505 The Court dismissed the Department of Customs' application to recall a final judgment based on the clarification that show cause notices issued before 29.03.2018 would be governed by the Customs Act as it stood prior to that date. The Court held that recalling the order would impact a previous judgment already under challenge before the Supreme Court, and since the Applicant disputed only one issue of the two on which the judgment was based, the application was dismissed. The Court affirmed the correct application of retroactive amendment principles in customs cases and dismissed the application on this basis. en-us Mon, 24 Feb 2020 00:00:00 +0530 Sat, 13 Feb 2021 15:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293505 The Court dismissed the Department of Customs' application to recall a final judgment based on the clarification that show cause notices issued before 29.03.2018 would be governed by the Customs Act as it stood prior to that date. The Court held that recalling the order would impact a previous judgment already under challenge before the Supreme Court, and since the Applicant disputed only one issue of the two on which the judgment was based, the application was dismissed. The Court affirmed the correct application of retroactive amendment principles in customs cases and dismissed the application on this basis. Case-Laws Customs Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293505