https://www.taxtmi.com/caselaws?id=797752 Prospective operation of an amendment prevents its use against imports covered by bills of lading issued before the amendment commenced, unless retrospective effect is expressly provided. An amendment effective from 15 June 2026 therefore cannot be invoked to refuse consideration of provisional release under the Customs Act for such imports. Provisional release must be considered under the applicable law and granted on compliance with imposed conditions. en-us Thu, 06 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797752 Prospective operation of an amendment prevents its use against imports covered by bills of lading issued before the amendment commenced, unless retrospective effect is expressly provided. An amendment effective from 15 June 2026 therefore cannot be invoked to refuse consideration of provisional release under the Customs Act for such imports. Provisional release must be considered under the applicable law and granted on compliance with imposed conditions. Case-Laws Customs Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797752