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Challenge to imposition of Minimum Import Price conditions for...

Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed before Parliament

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Customs January 23, 2026 Case Laws HC
Challenge to imposition of Minimum Import Price conditions for Black Pepper, Areca-nuts and Apples under the FTDR Act is addressed on substance: instruments titled notifications are treated as delegated legislation imposing import restrictions traceable to subsection (2) of Section 3, and validity is assessed by substance over form; nomenclature mismatch does not invalidate them. The statutory requirement to lay delegated legislation before Parliament under Section 19(3) is held directory, not mandatory, and non-compliance does not per se vitiate the notifications. Government is directed to place existing notifications before Parliament and petitioners may file objections within two weeks for hearing and further orders.

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Acts Income Tax