https://www.taxtmi.com/caselaws?id=47125 Customs authorities cannot deny clearance under an Open General Licence or confiscate imported goods by applying an import policy amendment retrospectively unless retrospective operation is expressly provided. The clearance dispute turned on the effective date of the amended policy entry, and the Court held that the amendment could not be enforced from an earlier date merely by implication. On that basis, the confiscation order and the appellate confirmation were unsustainable and were set aside in favour of the importers. en-us Fri, 11 Mar 1994 00:00:00 +0530 Tue, 27 Jul 2010 11:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47125 Customs authorities cannot deny clearance under an Open General Licence or confiscate imported goods by applying an import policy amendment retrospectively unless retrospective operation is expressly provided. The clearance dispute turned on the effective date of the amended policy entry, and the Court held that the amendment could not be enforced from an earlier date merely by implication. On that basis, the confiscation order and the appellate confirmation were unsustainable and were set aside in favour of the importers. Case-Laws Customs Fri, 11 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47125