Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Customs Gazette Notification Enhancing BCD on Palm Oil Published Only After Dates of Entry Inward: CESTAT rejects Retrospective Application, Upholds 15% Duty
CESTAT rejected retrospective application of enhanced palm oil BCD, ruling the customs gazette notification took effect only after publication. The tribunal upheld the principle that tax amendments apply prospectively unless expressly stated otherwise. This decision protects importers from unexpected duty hikes on cleared goods.