GOVT. OF INDIA vs INDIAN TOBACCO ASSOCIATION

The Supreme Court addressed the interpretation of 'substitute' in the context of the Duty Entitlement Pass Book Scheme under the Customs Tariff Act. The Court held that the amendment to the notification, which included Guntur as a valid port for exports, was not retrospective and thus did not apply to exports made between 1.4.1997 and 26.11.1997. The Court upheld the High Court's decision to allow the writ petition, emphasizing that the amendment was clarificatory and should not grant retrospective benefits contrary to legal principles.