https://www.taxtmi.com/caselaws?id=796940 Amendments to customs provisions operate prospectively unless retrospective effect is expressly provided. An amendment effective from 15 June 2026 cannot govern goods imported under a Bill of Lading predating its commencement. Accordingly, the amendment cannot be used to decline consideration of provisional release. Where similar goods have previously been directed for provisional release and no distinguishing feature is established, the request requires consideration under Section 110A. en-us Fri, 24 Jul 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796940 Amendments to customs provisions operate prospectively unless retrospective effect is expressly provided. An amendment effective from 15 June 2026 cannot govern goods imported under a Bill of Lading predating its commencement. Accordingly, the amendment cannot be used to decline consideration of provisional release. Where similar goods have previously been directed for provisional release and no distinguishing feature is established, the request requires consideration under Section 110A. Case-Laws Customs Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796940