Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Under Sections 3(2) and 5 of the Foreign Trade (Development and...
Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Under Sections 3(2) and 5 of the Foreign Trade (Development and Regulation) Act, 1992, an import restriction notification becomes enforceable only on publication in the Official Gazette, and for an e-Gazette notification the effective moment is its digital signing and publication. Because the notification was published after the goods had already landed at Ahmedabad Airport, it could not operate retrospectively to require import authorisation for that consignment. The restriction therefore applied only from the time of valid electronic publication, and the goods were directed to be assessed, cleared, and granted out-of-charge subject to other formalities.
Under Sections 3(2) and 5 of the Foreign Trade (Development and Regulation) Act, 1992, an import restriction notification becomes enforceable only on publication in the Official Gazette, and for an e-Gazette notification the effective moment is its digital signing and publication. Because the notification was published after the goods had already landed at Ahmedabad Airport, it could not operate retrospectively to require import authorisation for that consignment. The restriction therefore applied only from the time of valid electronic publication, and the goods were directed to be assessed, cleared, and granted out-of-charge subject to other formalities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
