https://www.taxtmi.com/caselaws?id=431506 A fiscal notification enhancing customs duty cannot be applied retrospectively to imports that had already entered India before the notification was issued, particularly where the checklist Bill of Entry had been filed earlier. On those facts, the enhanced rate was held inapplicable and the operative duty remained the duty in force when the Bill of Entry was filed and assessed. The generation of the Bill of Entry was treated as a procedural consequence, not a basis to impose the later notification on completed import transactions. The writ petition therefore succeeded, and the import was governed by the pre-notification duty position. en-us Thu, 27 Oct 2022 00:00:00 +0530 Mon, 19 Jun 2023 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431506 A fiscal notification enhancing customs duty cannot be applied retrospectively to imports that had already entered India before the notification was issued, particularly where the checklist Bill of Entry had been filed earlier. On those facts, the enhanced rate was held inapplicable and the operative duty remained the duty in force when the Bill of Entry was filed and assessed. The generation of the Bill of Entry was treated as a procedural consequence, not a basis to impose the later notification on completed import transactions. The writ petition therefore succeeded, and the import was governed by the pre-notification duty position. Case-Laws Customs Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431506