https://www.taxtmi.com/caselaws?id=771192 Later post-import conditions added to an exemption notification were not treated as retrospectively applicable to imports made before the amendment, so the attempted duty demand and penalty could not be sustained on that basis. The Tribunal also noted that the goods were no longer available for confiscation and that no bond or bank guarantee had been executed at clearance; in those circumstances, confiscation and redemption fine were held unsustainable, and the absence of security did not create the continuing obligation asserted by Revenue. The result was rejection of the Revenue's appeals and relief to the importers against duty, penalty, and confiscation consequences. en-us Tue, 20 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771192 Later post-import conditions added to an exemption notification were not treated as retrospectively applicable to imports made before the amendment, so the attempted duty demand and penalty could not be sustained on that basis. The Tribunal also noted that the goods were no longer available for confiscation and that no bond or bank guarantee had been executed at clearance; in those circumstances, confiscation and redemption fine were held unsustainable, and the absence of security did not create the continuing obligation asserted by Revenue. The result was rejection of the Revenue's appeals and relief to the importers against duty, penalty, and confiscation consequences. Case-Laws Customs Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771192