Amendment to Customs Notification 45/2017 Through 36/2021 Takes Effect Prospectively Under Section 25(4)

CESTAT ruled that N/N. 36/2021-Customs dated 19.07.2021, which amended N/N. 45/2017-Customs, cannot have retrospective effect from 30.06.2017. Per Section 25(4) of Customs Act, notifications under subsection (1) take effect from publication date unless specifically provided otherwise. The Amendment Notification neither explicitly stated retrospective application nor indicated Explanation (d) was retrospective. The tribunal rejected Commissioner (Appeals)' interpretation based on CBIC circular citing GST Council meeting minutes. Following precedent set in InterGlobe Aviation Limited case, CESTAT held the amendment applies prospectively from 19.07.2021. Appeal allowed and impugned order set aside. .....

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