https://www.taxtmi.com/caselaws?id=800083 Exemption-notification amendments operate prospectively unless they expressly provide for retrospective effect. Where bills of lading pre-date an amendment, it cannot govern those imports or justify refusing consideration of provisional release under Section 110A of the Customs Act, 1962. Provisional release must be assessed under the law applicable on the relevant import dates and granted upon compliance with conditions lawfully imposed under that provision. en-us Thu, 03 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800083 Exemption-notification amendments operate prospectively unless they expressly provide for retrospective effect. Where bills of lading pre-date an amendment, it cannot govern those imports or justify refusing consideration of provisional release under Section 110A of the Customs Act, 1962. Provisional release must be assessed under the law applicable on the relevant import dates and granted upon compliance with conditions lawfully imposed under that provision. Case-Laws Customs Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800083