Prospective customs exemption amendments cannot govern pre-commencement imports, while provisional release remains subject to lawful conditions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs exemption notifications operate prospectively unless they expressly provide retrospective effect; an amendment effective after the relevant Bills of Lading cannot govern those imports. For imported secondhand highly specialised digital multifunction print and copying machines, provisional release may be considered under applicable law, subject to appropriate conditions and compliance, without prejudice to adjudication on the merits.....