https://www.taxtmi.com/caselaws?id=32599 Safeguard duty could not be levied on phenol imports made before the amending notification was published in the Official Gazette, because the original notification continued to exempt the imports until the amendment took legal effect. The notification's wording also excluded acts done before the amendment, confirming that the levy was not intended to operate retrospectively. Imports and clearance completed before the publication date were therefore outside the scope of the new duty. en-us Wed, 05 Nov 2008 00:00:00 +0530 Mon, 16 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32599 Safeguard duty could not be levied on phenol imports made before the amending notification was published in the Official Gazette, because the original notification continued to exempt the imports until the amendment took legal effect. The notification's wording also excluded acts done before the amendment, confirming that the levy was not intended to operate retrospectively. Imports and clearance completed before the publication date were therefore outside the scope of the new duty. Case-Laws Customs Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32599