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2017 (10) TMI 1454 - SC - CustomsEffect of N/N. 1/2013 Custom dated 21.01.2013 - prospective effect or retrospective effect? - import of gold - case of petitioner is that the customs duty at the prevailing rate of 4.12% in terms of N/N. 12/2012 Cus dated 17.03.2012 was already deposited, and the N/N. 1/2013 Customs dated 21.01.2013 cannot be applied retrospectively to the goods already cleared - HELD THAT:- There is no legal and valid ground for interference - The Special Leave Petition is dismissed.
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