https://www.taxtmi.com/caselaws?id=441973 The court directed the respondents to modify the exemption order to make it effective from 1st April 2020, agreeing with the petitioner that Circular No. 2/2021-Customs should not apply retrospectively. The court held that the petitioner's application should be considered under Circular No. 13/2009-Customs, which was in effect when the application was made. The petition was allowed, and the exemption was granted from the requested date, with no order as to costs. en-us Fri, 18 Aug 2023 00:00:00 +0530 Sat, 03 Feb 2024 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441973 The court directed the respondents to modify the exemption order to make it effective from 1st April 2020, agreeing with the petitioner that Circular No. 2/2021-Customs should not apply retrospectively. The court held that the petitioner's application should be considered under Circular No. 13/2009-Customs, which was in effect when the application was made. The petition was allowed, and the exemption was granted from the requested date, with no order as to costs. Case-Laws Customs Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441973