A clarificatory customs circular is retrospective, ensuring uniform benefits by clarifying the scope of existing notifications, notwithstanding a stated prospective effective date.
2025 INSC 755 SUPREME COURT OF INDIA DIVISION BENCH M/S SURAJ IMPEX (INDIA) PVT. LTD Vs. UNION OF INDIA AND OTHERS ( Before : B. V. Nagarathna and Satish Chandra…