Adhoc Exemption order under Sec. 25(2) Customs Act- Benefit available retrospectively

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....toms Act,1962- problem of retrospectivity-regarding. Kind attention is invited to Ministry's letter F.No. 384/ 945/ 85-AU dated 24.7.87, copy of which is enclosed for reference, wherein the opinion of the them Attorney General, on the above mentioned subject, was circulated to All Commissioners of Customs and Central Excise, for appropriate action. 2. It has, of late, been observed that ....