https://www.taxtmi.com/caselaws?id=775208 The SC dismissed civil appeals regarding the retrospective applicability of Amendment Notification 36/2021-Customs dated 19.07.2021 under section 25(1) of the Customs Act, 1962, which amended Exemption Notification 45/2017-Customs dated 30.06.2017. CESTAT held that the Amendment Notification could not be considered retrospective in nature from the original exemption notification date of 30.06.2017. The Commissioner (Appeals) had made contrary findings based on a CBIC circular dated 19.07.2021 referencing GST Council meeting minutes, but these findings were deemed unsustainable. The SC found no grounds for interference with CESTAT's decision and dismissed the appeals, upholding that the amendment notification was prospective rather than retrospective in effect. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 03 Mar 2026 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775208 The SC dismissed civil appeals regarding the retrospective applicability of Amendment Notification 36/2021-Customs dated 19.07.2021 under section 25(1) of the Customs Act, 1962, which amended Exemption Notification 45/2017-Customs dated 30.06.2017. CESTAT held that the Amendment Notification could not be considered retrospective in nature from the original exemption notification date of 30.06.2017. The Commissioner (Appeals) had made contrary findings based on a CBIC circular dated 19.07.2021 referencing GST Council meeting minutes, but these findings were deemed unsustainable. The SC found no grounds for interference with CESTAT's decision and dismissed the appeals, upholding that the amendment notification was prospective rather than retrospective in effect. Case-Laws Customs Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775208