a) Blackstonian view - the courts do not make laws. They only declare what the law has been. When a court interprets a statute that is deemed to be a true meaning from the date of statutes’ existence and thus the interpretation is given from the date of its creation. b) Doctrine of prospective overruling - this has also developed in many jurisdictions where the court realises that on account of longstanding interpretation, the new, recent and corrected interpretation may cause injustice and thus limit its effects to the future. Civil Petitions No.4334 to 4363 of 2025 etcCollector of Customs Collectorate of Customs (Appraisement) (West), Lahore. Vs Muhammad Rizwan and others. etcAnnounced in open Court at Islamabad on 4.12.25