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2019 (3) TMI 715 - AT - CustomsTransferred Duty Free Import Authorization (DFIA) Scheme - import of plastic granules of various grades - 40/2006-Cus. dt. 1.5.2006 - N/N. Amendment by way of N/N. 17/2009-Cus. dt.1.9.2009 - Held that:- Discernably, the periods of dispute in the appeals are clearly before the amendment caused w.e.f. 19.02.2009 vide Notification No.17/2009-Cus. dt. 19.02.2009. The retrospective application of that amendment, sought to be brought about by the Government by Section 93 (1) of the Finance Act, 2009 w.e.f. 1.5.2006 has been set aside by the Hon’ble High Court. The dispute subsequent to the cut off date of 19.02.2009 will have to be necessarily debated by both sides on merits since same will not be covered by the High Court - impugned order do not sustain - appeal allowed.
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