Supreme Court Upholds Importers' Rights in Customs Duty Dispute — Notification Issued Post-Entry Cannot Retrospectively Apply. Citing that the enhanced rate of duty could not apply retrospectively as the bills of entry were filed before the notification was issued....
The dispute arose from a notification issued by the Union Government on 16 February 2019, following a terrorist attack in Pulwama, which imposed an enhanced customs duty of 200% on goods imported from...




