2019 (3) TMI 715

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.... relates to import of plastic granules of various grades under Transferred Duty Free Import Authorization (DFIA) Scheme read with Customs Notification No.40/2006-Cus. dt. 1.5.2006; that imports were cleared prior to 19.02.2009. Ld. Advocate submits that Notification No.17/2009-Cus. dt.1.9.2009 amended condition No.(iii) of the earlier notification and introduced condition No.(iii) (a) and (iii) (b). Further by Section 93 (1) of the Finance Act, 2009, the said amendment was given retrospective effect w.e.f. 1.5.2006. The appellant had challenged the validity of the retrospective amendment by filing writ petitions before the Hon'ble High Court of Madras, who vide their judgement dt. 01.11.2017 held that condition No. (iii) (a) was impossible ....

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....pposes the prayer of the Ld. Advocate to get some of the cases delinked from this batch. 3. Heard both sides and have gone through the facts. 4. Discernably, the periods of dispute in the appeals are clearly before the amendment caused w.e.f. 19.02.2009 vide Notification No.17/2009-Cus. dt. 19.02.2009. The retrospective application of that amendment, sought to be brought about by the Government by Section 93 (1) of the Finance Act, 2009 w.e.f. 1.5.2006 has been set aside by the Hon'ble High Court. The relevant paragraphs of the High Court's order pronounced on 01.11.2017 are as under : "24. Having considered the rival contentions carefully, we are of the view that the condition imposed vide the amending Notification is in capable of sati....