https://www.taxtmi.com/caselaws?id=32563 Safeguard duty introduced by Notification No. 38/2002 could not be applied to imports that were cleared before the notification was published in the Official Gazette. The goods had been imported and cleared before 12-4-2002, when the notification took effect, and the earlier notification did not impose safeguard duty on those imports. Because the amendment also stated that it would not apply to things done or committed before the amendment, the levy could not be retrospectively fastened on the pre-publication imports. en-us Fri, 11 Apr 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32563 Safeguard duty introduced by Notification No. 38/2002 could not be applied to imports that were cleared before the notification was published in the Official Gazette. The goods had been imported and cleared before 12-4-2002, when the notification took effect, and the earlier notification did not impose safeguard duty on those imports. Because the amendment also stated that it would not apply to things done or committed before the amendment, the levy could not be retrospectively fastened on the pre-publication imports. Case-Laws Customs Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32563