https://www.taxtmi.com/caselaws?id=797580 Prospective operation of a customs notification amendment prevents its use to deny consideration of provisional release where shipment occurred before the amendment took effect. The Bill of Lading date is treated as the shipment date, consistent with the departmental position in similar matters. A request for provisional release under Section 110A of the Customs Act must therefore be considered under the pre-amendment position; goods may be released on compliance with lawful conditions. Determination of the applicable duty rate remains subject to independent statutory adjudication. en-us Mon, 03 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797580 Prospective operation of a customs notification amendment prevents its use to deny consideration of provisional release where shipment occurred before the amendment took effect. The Bill of Lading date is treated as the shipment date, consistent with the departmental position in similar matters. A request for provisional release under Section 110A of the Customs Act must therefore be considered under the pre-amendment position; goods may be released on compliance with lawful conditions. Determination of the applicable duty rate remains subject to independent statutory adjudication. Case-Laws Customs Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797580