2026 (8) TMI 741

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourable Mr. Justice Hemant Chandangoudar For the Petitioner : Mr.Nithyaesh Natraj for Anirudh A Sriram For the Respondents : Mr.G.Meganathan Junior Panel Counsel (Customs & GST) ORDER The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing the respondents 1 to 3 herein forthwith to allow Provisional Release of the consignment of 108 units of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and is squarely covered by the common order of this Court dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch, wherein this Court directed consideration of the importer's request for provisional release of similar goods under Section 110A of the Customs Act. 3. Per contra, the learned Junior Standing Counsel appearing for the respondents submitted that by amendment dated 10.03.2026 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ord. 5. Admittedly, the Bill of Lading in the present case is dated 31.05.2026, which is prior to the date on which the amendment came into force, namely 15.06.2026. Unless a statutory notification expressly provides for retrospective operation, it can only operate prospectively. Therefore, the amendment relied upon by the respondents cannot govern imports covered by a Bill of Lading issued pri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....may be considered necessary in accordance with law, within a period of four (4) weeks from the date of receipt of a copy of this order. (ii) Upon the petitioner complying with the conditions so imposed, the respondents shall provisionally release the goods within a period of two (2) weeks thereafter. (iii) It is made clear that the provisional release of the goods shall be subjec....