https://www.taxtmi.com/caselaws?id=796868 Prospective operation of an amendment to an exemption notification prevents its use against imports covered by bills of lading issued before the amendment's commencement, absent an express retrospective provision. Provisional release of the imported goods must therefore be considered under Section 110A of the Customs Act, 1962, applying the established approach for similar goods where no distinguishing feature exists. The amendment cannot justify refusal to consider the importer's request for provisional release. en-us Fri, 07 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796868 Prospective operation of an amendment to an exemption notification prevents its use against imports covered by bills of lading issued before the amendment's commencement, absent an express retrospective provision. Provisional release of the imported goods must therefore be considered under Section 110A of the Customs Act, 1962, applying the established approach for similar goods where no distinguishing feature exists. The amendment cannot justify refusal to consider the importer's request for provisional release. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796868