Amended Rule 17(2) doesn't allow retrospective duty calculation for pre-October 20, 2008, gutkha searches.

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Full Text of the Document

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....Quantum of duty payable by the respondents - manufacturing and clearing of gutkha it cannot be accepted that it is implicit in the provisions of the amended Rule 17(2), that it applies retrospectively for purposes for determination of duty in respect of searches conducted prior to 20.10.2008 - HC....