Custom Notification Increasing Duty on Peas applicable on Retrospective Basis

Commissioner of Customs Vs. Shadi Ram & Sons Pvt. Ltd. (Madras High Court) The issue under consideration is whether the custom notification for increasing the duty on peas will be levied on retrospective basis or prospective basis? High Court states that, it is an undisputed fact that, prior to the notification No.84/2017-Customs dated 08.11.2017, the import of yellow peas was not liable for payment of duty. According to the learned Counsel appearing for the respondent/importer, the notification No.84/2017-Customs dated 08.11.2017, came to be published at 22.15 Hrs., whereas, the formalit...