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Issues: Whether the import restriction notification, though issued to take immediate effect, could be applied to goods that had already arrived before its digital signing and publication, and whether the petitioners were entitled to clearance of the consignment without import authorisation.
Analysis: The chronology of the transaction was undisputed. The goods had already landed at Ahmedabad Airport before the notification was digitally signed and promulgated. The governing law requires restrictive import notifications to be made known in the manner prescribed by the parent statute and through publication in the Official Gazette. A subordinate legislative instrument cannot acquire enforceable force before its legally recognised publication, and it cannot be given retrospective operation unless the statute authorises that result. The notification itself stated that it would operate with immediate effect and override transitional benefits, but that consequence could not extend backwards to goods already in transit and already arrived before its publication took effect.
Conclusion: The notification could not be applied retrospectively to the petitioners' consignment, and the respondents were not justified in insisting upon import authorisation for that shipment. The petitioners were entitled to clearance of the goods, subject to the remaining official procedure.
Ratio Decidendi: A restrictive delegated notification becomes enforceable only upon its legally effective publication and, absent statutory authorisation, cannot retrospectively burden goods that had already entered transit or arrived before such publication.