https://www.taxtmi.com/caselaws?id=800206 Amendment to an exemption notification effective from 15 June 2026 applies prospectively where it contains no express retrospective provision. Imported goods covered by bills of lading dated before the amendment cannot be subjected to it when considering provisional release. Requests for provisional release must therefore be assessed under the law applicable when the imports occurred, under Section 110A of the Customs Act, 1962, with release available upon compliance with lawfully imposed conditions. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800206 Amendment to an exemption notification effective from 15 June 2026 applies prospectively where it contains no express retrospective provision. Imported goods covered by bills of lading dated before the amendment cannot be subjected to it when considering provisional release. Requests for provisional release must therefore be assessed under the law applicable when the imports occurred, under Section 110A of the Customs Act, 1962, with release available upon compliance with lawfully imposed conditions. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800206