TMI BlogCharging enhanced rate of duty on the consignments in question on the basis of the impugned notification...Charging enhanced rate of duty on the consignments in question on the basis of the impugned notification No. 103/2020-Customs (N.T.) dated 29th October, 2020 - retrospective effect of notification or not - The action of the respondents customs authority charging at enhanced rate of duty on the goods in question on the basis of the aforesaid E-Gazette Notification dated 29.10.2020 by giving retrospective effect to it, is arbitrary, illegal and not sustainable in law - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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