https://www.taxtmi.com/caselaws?id=798648 Prospective operation of exemption-notification amendments prevents customs authorities from applying an amendment that commenced after the relevant bills of lading to deny consideration of provisional release. Without express retrospective effect, the amendment does not govern the imports. Requests for release must therefore be considered under Section 110A of the Customs Act, 1962, on lawful conditions; goods must be released provisionally upon compliance, without affecting independent adjudication proceedings. en-us Thu, 06 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798648 Prospective operation of exemption-notification amendments prevents customs authorities from applying an amendment that commenced after the relevant bills of lading to deny consideration of provisional release. Without express retrospective effect, the amendment does not govern the imports. Requests for release must therefore be considered under Section 110A of the Customs Act, 1962, on lawful conditions; goods must be released provisionally upon compliance, without affecting independent adjudication proceedings. Case-Laws Customs Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798648