https://www.taxtmi.com/caselaws?id=799742 Concessional basic customs duty was unavailable for imports because the exemption in force did not cover the relevant tariff goods, and strict construction prevented reading an omitted entry into its terms. A later notification restoring the benefit applied only prospectively from Gazette publication because it contained no express or necessary retrospective intent. The importer's claim of an exemption that had ceased before filing the Bills of Entry supported use of the extended limitation period. Prior imports therefore remained subject to duty notwithstanding the subsequent restoration of the exemption. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799742 Concessional basic customs duty was unavailable for imports because the exemption in force did not cover the relevant tariff goods, and strict construction prevented reading an omitted entry into its terms. A later notification restoring the benefit applied only prospectively from Gazette publication because it contained no express or necessary retrospective intent. The importer's claim of an exemption that had ceased before filing the Bills of Entry supported use of the extended limitation period. Prior imports therefore remained subject to duty notwithstanding the subsequent restoration of the exemption. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799742