Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
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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.
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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.
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