https://www.taxtmi.com/caselaws?id=800202 Statutory amendment effective from 15 June 2026 operates prospectively unless it expressly provides otherwise. Imports covered by bills of lading dated before commencement cannot be governed by that amendment or have provisional-release consideration denied on its basis. Provisional release for such imports must be considered under the pre-existing Customs Act framework, with release subject to compliance with lawfully imposed conditions. en-us Thu, 03 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800202 Statutory amendment effective from 15 June 2026 operates prospectively unless it expressly provides otherwise. Imports covered by bills of lading dated before commencement cannot be governed by that amendment or have provisional-release consideration denied on its basis. Provisional release for such imports must be considered under the pre-existing Customs Act framework, with release subject to compliance with lawfully imposed conditions. Case-Laws Customs Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800202