Retrospective import restrictions cannot burden goods already arrived before publication of the notification.

Delegated import restrictions become enforceable only on publication in the manner required by the parent statute, so a notification cannot bind goods that had already arrived before it was digitally signed and published. Because the consignment had landed before the restriction came into force, the notification could not operate retrospectively to deny transitional benefit or require import authorisation. The petitioner was therefore entitled to clearance of the goods without complying with the impugned restriction.

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Issues: Whether the impugned import restriction notification could be applied to consignments that had already arrived before the notification was digitally signed and published, thereby denying the petitioner transitional benefits and clearance without import authorisation.

Analysis: The sequence of events showed that the goods had already arrived at the airport before the notification was digitally signed and brought into force. The legal effect of delegated legislation depends upon publication in the manner prescribed by the parent statute, and a notification cannot acquire enforceability before such publication. The statutory scheme under the Foreign Trade enactment required the restriction order and the Foreign Trade Policy to operate through official notification in the Gazette. The notification itself stated that it would come into force with immediate effect and would override transitional benefits, but that effect could not travel backwards to goods that had already landed before promulgation. The Supreme Court authorities relied upon were applied for the principle that unpublished or later-published delegated legislation cannot retrospectively burden completed transactions unless the statute authorises such operation.

Conclusion: The notification could not be applied retrospectively to the petitioner's consignment, and the petitioner was entitled to clearance without insisting on import authorisation under the impugned restriction.

Ratio Decidendi: Delegated legislation regulating imports becomes enforceable only upon publication in the mode prescribed by the parent statute, and in the absence of express statutory authorisation it cannot operate retrospectively to impair rights in goods already in transit or already arrived before such publication.

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