Court Rules 2009 Amendment of Finance Act Not Retroactive, Customs Act Sections Remain Unaffected.

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....Whether the 2009 Amendment of Section 9A(8) (Finance (No. 2) Act, 2009) has retrospective application w.e.f. 1st January, 1995, thus causing Section 27 of the Customs Act to apply over and above Sections 9A and 9AA of the CTA - Held no - HC....