Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commencement.

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....Customs exemption-notification amendments operate prospectively unless they expressly provide otherwise. Where bills of lading predate an amendment's commencement, that amendment cannot govern the imports or justify refusing to consider provisional release of highly specialised equipment. Provisional release must instead be considered under the Customs Act, with lawful conditions imposed where necessary. Goods may be released upon compliance with those conditions, while adjudication on the merits continues.....