https://www.taxtmi.com/caselaws?id=460757 Notification No. 46/2015-Cus could operate only from its Gazette publication on 21.09.2015, so it did not apply to Bills of Entry filed before that date. The customs duty therefore remained governed by the earlier notification prescribing 7.5%, and the enhanced 12.5% rate could not be applied retrospectively. On that basis, the differential duty was held not payable. en-us Wed, 14 Jun 2023 00:00:00 +0530 Fri, 12 Sep 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460757 Notification No. 46/2015-Cus could operate only from its Gazette publication on 21.09.2015, so it did not apply to Bills of Entry filed before that date. The customs duty therefore remained governed by the earlier notification prescribing 7.5%, and the enhanced 12.5% rate could not be applied retrospectively. On that basis, the differential duty was held not payable. Case-Laws Customs Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460757