https://www.taxtmi.com/caselaws?id=799341 Prospective operation of a notification amendment prevents its application to imports covered by bills of lading issued before the amendment commenced, unless retrospective effect is expressly provided. A later amendment therefore cannot be used to refuse consideration of provisional release for such goods. Provisional release must be considered under Section 110A on the legal framework applicable when the bills of lading were issued, and release may be granted subject to lawfully imposed conditions. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799341 Prospective operation of a notification amendment prevents its application to imports covered by bills of lading issued before the amendment commenced, unless retrospective effect is expressly provided. A later amendment therefore cannot be used to refuse consideration of provisional release for such goods. Provisional release must be considered under Section 110A on the legal framework applicable when the bills of lading were issued, and release may be granted subject to lawfully imposed conditions. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799341