Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
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The text addresses whether delegated trade restrictions take effect only upon Gazette publication and whether transitional protection in para 1.05(b) of the Foreign Trade Policy applies. It reasons that law must be published to exist and that strict compliance with Gazette publication is a condition precedent to enforceability of delegated legislation, with the consequence that the Notification became operative only on its Gazette publication date. It further concludes that transitional protection applies to import transactions (irrevocable letters of credit) opened before that publication date, with the consequence that the introduced market intervention price could not be applied to those imports.
The text addresses whether delegated trade restrictions take effect only upon Gazette publication and whether transitional protection in para 1.05(b) of the Foreign Trade Policy applies. It reasons that law must be published to exist and that strict compliance with Gazette publication is a condition precedent to enforceability of delegated legislation, with the consequence that the Notification became operative only on its Gazette publication date. It further concludes that transitional protection applies to import transactions (irrevocable letters of credit) opened before that publication date, with the consequence that the introduced market intervention price could not be applied to those imports.
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