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Issues: Whether the impugned notifications restricting import of gold coins could be applied to consignments dispatched before their electronic publication in the Official Gazette, and whether the petitioners were entitled to interim relief by way of provisional release of the goods and suspension of coercive action on the show cause notices.
Analysis: The consignments were dispatched on 25 August 2017, and the relevant date of import, under the Foreign Trade Policy and Handbook of Procedures, was the date of shipment reflected in the airway bill. The notifications were shown to have been electronically uploaded in the Official Gazette only on 28 August 2017, as indicated by the digital signature and supporting material. Relying on the principle that a statutory notification does not take effect unless published in the manner required by law, the Court held, for the purpose of interim relief, that the notifications were prima facie not effective on the date of import. On that basis, the petitioners established a prima facie case, and the balance of convenience favoured release of the detained consignments.
Conclusion: The petitioners were entitled to interim protection, including provisional release of the gold coin consignments on furnishing a bond for the full value, and the show cause notices were directed not to be proceeded with until the next hearing.
Final Conclusion: The order granted interim relief to the petitioners on a prima facie view that the impugned restrictions were published after the imports had already taken place, while keeping the main writ petitions pending for further adjudication.
Ratio Decidendi: A statutory notification takes effect only upon publication in the manner required by law, and until such publication is shown, it cannot be applied to earlier imports or used as the basis for immediate coercive action.