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2017 (1) TMI 1480 - AT - CustomsLevy of ADD - ‘Tablet PC’ - Retrospective effect or prospective effect? - Held that: - the Commissioner (Appeals) has given the benefit for the period which was not covered by the Board Circular. For penal provisions, no law can be implemented retrospectively unless specifically mentioned. In the instant case, for levy of Additional Duty, Circular cannot be implemented retrospectively - appeal dismissed - decided against Revenue.
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