https://www.taxtmi.com/caselaws?id=798646 Prospective operation of an import-notification amendment prevents its application to a provisional-release request where the Bill of Lading predates the amendment and the amendment contains no express retrospective effect. Customs authorities must consider provisional release under the Customs Act and may release the goods subject to lawful conditions; they cannot reject or decline consideration solely by relying on the later amendment. The applicable rate of duty remains subject to determination in adjudication under the statutory rules governing the relevant date for duty assessment. en-us Mon, 03 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798646 Prospective operation of an import-notification amendment prevents its application to a provisional-release request where the Bill of Lading predates the amendment and the amendment contains no express retrospective effect. Customs authorities must consider provisional release under the Customs Act and may release the goods subject to lawful conditions; they cannot reject or decline consideration solely by relying on the later amendment. The applicable rate of duty remains subject to determination in adjudication under the statutory rules governing the relevant date for duty assessment. Case-Laws Customs Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798646