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Issues: Whether the impugned import restrictions took effect against the consignments before dispatch and whether provisional release of the imported gold coins should be granted; whether the show cause notice based on those restrictions should be stayed till the next date.
Issue: Whether the impugned import restrictions took effect against the consignments before dispatch and whether provisional release of the imported gold coins should be granted; whether the show cause notice based on those restrictions should be stayed till the next date.
Analysis: The date of import was treated as the date of shipment under the Foreign Trade Policy and Handbook of Procedures. The electronic Gazette copy showed a digital signature dated 28 August 2017, and the Court proceeded prima facie on the basis that the notifications were electronically published only on that date. On that footing, the restrictions could not prima facie govern consignments dispatched earlier. The Court also found a prima facie case and balance of convenience in favour of interim release.
Conclusion: Provisional release of the consignments was directed on furnishing a bond for 100% of the value, and the show cause notice was directed not to be proceeded with till the next date of hearing.
Final Conclusion: Interim protection was granted in favour of the importer on a prima facie view that the notifications had not become effective before dispatch of the consignments, but the writ petition remained pending for further hearing.
Ratio Decidendi: A statutory notification becomes operative only upon publication in the manner required by law, and where the Court finds a prima facie delayed publication, interim relief may be granted to protect the affected party pending final adjudication.