https://www.taxtmi.com/caselaws?id=796867 Prospective operation of an amended customs exemption notification prevents its application to imports covered by a bill of lading issued before the amendment commenced, absent express retrospective effect. A post-import amendment therefore cannot be used to refuse consideration of provisional release of similar imported goods under Section 110A of the Customs Act. The request must be considered under the applicable pre-amendment position, with lawful conditions imposed for release upon compliance, while preserving independent merits adjudication. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796867 Prospective operation of an amended customs exemption notification prevents its application to imports covered by a bill of lading issued before the amendment commenced, absent express retrospective effect. A post-import amendment therefore cannot be used to refuse consideration of provisional release of similar imported goods under Section 110A of the Customs Act. The request must be considered under the applicable pre-amendment position, with lawful conditions imposed for release upon compliance, while preserving independent merits adjudication. Case-Laws Customs Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796867