https://www.taxtmi.com/caselaws?id=765774 CESTAT New Delhi held that Amendment Notification 36/2021-Customs dated 19.07.2021, which amended Exemption Notification 45/2017-Customs, cannot have retrospective effect from 30.06.2017. The tribunal ruled that under Section 25(4) of the Customs Act, notifications come into force on their issue date unless specifically stated otherwise. Since the Amendment Notification contained no retrospective provision, it became effective only from 19.07.2021. The Commissioner (Appeals) order was set aside and appeal was allowed. en-us Wed, 29 Jan 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765774 CESTAT New Delhi held that Amendment Notification 36/2021-Customs dated 19.07.2021, which amended Exemption Notification 45/2017-Customs, cannot have retrospective effect from 30.06.2017. The tribunal ruled that under Section 25(4) of the Customs Act, notifications come into force on their issue date unless specifically stated otherwise. Since the Amendment Notification contained no retrospective provision, it became effective only from 19.07.2021. The Commissioner (Appeals) order was set aside and appeal was allowed. Case-Laws Customs Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765774