Court Rules Corrigendum Notifications Lack Power for Retrospective Duty Rate Changes, Unlike Parliamentary Acts.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rate of duty - effective date of correction through corrigendum notification - The question of retrospective effect of such correction cannot be equated with exercise of the power of the Parliament to make a law with retrospective effect. - HC....