Subsequent legislation to be applied retrospectively if previous one had any omission/ambiguity etc.: SC

GST/EXCISE/ST/VAT : DTA sales pertaining to excisable goods made in conformity with conditions of EXIM policy are exigible to excise duty, but once there is contravention of condition(s) of EXIM policy, irrespective of goods produced being excisable or non-excisable, benefit under exemption Notification No. 123/94CUS., is unavailable and in such a situation, very goods would become liable to imposition of customs duty as if being imported goods

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