2023 (4) TMI 1376

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..... TO APPEAL (C) NO(S). 30519/2018 WITH SLP(C) NO. 30523/2018, 30524/2018, 30520/2018, 30521/2018, 30525/2018, 30522/2018, 31707/2018, 31283/2018, DIARY NO(S). 23875/2020, C. A. NO. 291-294/2021 - - - Customs - Duty Free Import Authorisation Scheme (DFIA) - Petitioner, a transferee of DFIA, purchased the scrips and utilised the same for discharging duty liability against various Bills of Entry under .....

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..... cally unworkable, the amendment imposes a condition that nullifies a right that vested in the petitioner and creates a burden that the petitioner would be incapable of discharging. While the satisfaction of the condition post date of Notification is mandatory and, accepted to be so by the petitioner we agree that the retrospective application of the same is liable to be interfered with. Condition .....

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