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2016 (6) TMI 1200 - HC - CustomsRefusal of clearance of goods - import of alloy steel deformed bars - When the goods reached to Mumbai airport clearance were refused by the department on the ground that the consignment did not have a prior BIS Certification, which was necessary - Held that: - It is well settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally intended. In the absence of clear words indicating that the amending Act is declaratory, it would not be so construed when the pre-amended provision was clear and unamiguous and amending Act may be purely clarificatory to clear an amendment of the provision of the Principal Act, which was also implicit. Clarification amendment of this nature will have retrospective effect, and therefore, if Principal Act was existing law, when the Constitution came into force, amending Act also will be part of the existing law. If we go through the notification/instruction dated 7-11-2014, it cannot be said that the same is clarificatory and apply retrospectively. The application is allowed for amendment in the writ petition as prayed by Respondent No. 1 and are of the view that the learned Writ Court has not committed any legal error in entertaining the writ petitions and partly allowing it. Appeal allowed - decided partly in favor of appellant.
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