https://www.taxtmi.com/caselaws?id=798647 An amendment to an exemption notification applies prospectively unless it expressly provides otherwise and cannot govern imports covered by bills of lading issued before its effective date. Refusal to consider provisional release on the basis of such a later amendment is therefore unwarranted. Requests for provisional release of the goods must be considered under Section 110A of the Customs Act, 1962, consistently with the earlier common order on similar goods, and release must follow once lawfully imposed conditions are met. 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=798647 An amendment to an exemption notification applies prospectively unless it expressly provides otherwise and cannot govern imports covered by bills of lading issued before its effective date. Refusal to consider provisional release on the basis of such a later amendment is therefore unwarranted. Requests for provisional release of the goods must be considered under Section 110A of the Customs Act, 1962, consistently with the earlier common order on similar goods, and release must follow once lawfully imposed conditions are met. Case-Laws Customs Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798647