Notification no. 36/2021-Customs doesn’t have retrospective effect: CESTAT Delhi

Air India Ltd. Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. Accordingly, orders are liable to be set aside and all the appeals are allowed.

Facts- The issue that arises for consideration in all these appeals is whether Notification No. 36/2021-Customs dated 19.07.2021 issued under section 25(1) of the Customs Act, 1962 amending Notification No. 45/2017-Customs dated 30.06.2017 would have retrospective effect from the date the Exemptio

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