2025 (7) TMI 1276 - SCH - Customs

Effect of Notification - applicability of integrated tax - whether N/N. 36/2021-Customs dated 19.07.2021 the Amendment Notification issued under section 25(1) of the Customs Act 1962 the Customs Act amending N/N. 45/2017-Customs dated 30.06.2017 the Exemption Notification would have retrospective effect from the date the Exemption Notification was issued on 30.06.2017? - it was held by CESTAT that the Amendment Notification dated 19.07.2021 cannot be said to be retrospective in nature. Findings to the contrary recorded by the Commissioner (Appeals) in the impugned orders on the basis of the Circular dated 19.07.2021 issued by CBIC basis the minutes of the meeting of the GST Council cannot therefore be sustained. HELD THAT - It is not inclined to interfere in the matters - The Civil Appeals are hence dismissed.

Summary

The Supreme Court, with Hon'ble Mrs. Justice B. V. Nagarathna and Hon'ble Mr. Justice K. V. Viswanathan presiding, heard the appeals and, after considering the submissions, stated it was "not inclined to interfere in the matters." The Court accordingly dismissed the Civil Appeals and disposed of any pending applications. Delay in filing was condoned.