https://www.taxtmi.com/caselaws?id=43217 Goods imported while an exemption notification was operative could not be subjected to auxiliary duty under a later notification. The exemption had crystallised on the date of import, so a subsequent notification could not retrospectively withdraw that benefit for those imports. The same protection applied to auxiliary duty, making the demand unsustainable where the goods entered during the exemption period. The principle is that an exemption in force on the date of import governs the levy, and later notifications cannot displace it for completed imports. en-us Mon, 06 Jan 1992 00:00:00 +0530 Wed, 16 Jun 2010 17:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43217 Goods imported while an exemption notification was operative could not be subjected to auxiliary duty under a later notification. The exemption had crystallised on the date of import, so a subsequent notification could not retrospectively withdraw that benefit for those imports. The same protection applied to auxiliary duty, making the demand unsustainable where the goods entered during the exemption period. The principle is that an exemption in force on the date of import governs the levy, and later notifications cannot displace it for completed imports. Case-Laws Customs Mon, 06 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43217