https://www.taxtmi.com/caselaws?id=800084 Exemption-notification amendments operate prospectively unless they expressly provide otherwise. An amendment commencing after the bill of lading cannot govern imports covered by that earlier bill or be used to refuse consideration of provisional release under the Customs Act. Requests for provisional release must instead be considered under applicable law, with release available subject to imposed conditions. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800084 Exemption-notification amendments operate prospectively unless they expressly provide otherwise. An amendment commencing after the bill of lading cannot govern imports covered by that earlier bill or be used to refuse consideration of provisional release under the Customs Act. Requests for provisional release must instead be considered under applicable law, with release available subject to imposed conditions. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800084