https://www.taxtmi.com/caselaws?id=460599 CESTAT New Delhi held that Amendment Notification 36/2021-Customs dated 19.07.2021, which amended Exemption Notification 45/2017-Customs to include integrated tax liability on re-imported goods' repair value, cannot have retrospective effect from the original notification date of 30.06.2017. The tribunal determined that the amendment created new liability for integrated tax that was not previously required under the original notification, making it substantive rather than clarificatory. Since the amendment widened the scope of tax liability rather than merely clarifying existing provisions, it operates prospectively from its issue date under section 25(4) of the Customs Act. Appeal allowed. en-us Mon, 05 Aug 2024 00:00:00 +0530 Mon, 03 Feb 2025 17:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460599 CESTAT New Delhi held that Amendment Notification 36/2021-Customs dated 19.07.2021, which amended Exemption Notification 45/2017-Customs to include integrated tax liability on re-imported goods' repair value, cannot have retrospective effect from the original notification date of 30.06.2017. The tribunal determined that the amendment created new liability for integrated tax that was not previously required under the original notification, making it substantive rather than clarificatory. Since the amendment widened the scope of tax liability rather than merely clarifying existing provisions, it operates prospectively from its issue date under section 25(4) of the Customs Act. Appeal allowed. Case-Laws Customs Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460599