https://www.taxtmi.com/caselaws?id=166226 Paragraph 6 of the French Establishments (Application of Laws) Order, 1954 was read to preserve pre-transfer import transactions from later import restrictions where the earlier acts and later delivery formed one integrated transaction. The majority held that "things done" covered completed steps such as placing orders, opening letters of credit and arranging foreign exchange, together with their legal consequences, so goods ordered before the de facto transfer could not be confiscated merely because they arrived afterwards. The confiscation orders were therefore invalid. The dissent confined the saving clause to acts completed before transfer and treated post-transfer arrival as subject to the new import-control regime. en-us Tue, 23 Aug 1960 00:00:00 +0530 Tue, 02 Sep 2014 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166226 Paragraph 6 of the French Establishments (Application of Laws) Order, 1954 was read to preserve pre-transfer import transactions from later import restrictions where the earlier acts and later delivery formed one integrated transaction. The majority held that "things done" covered completed steps such as placing orders, opening letters of credit and arranging foreign exchange, together with their legal consequences, so goods ordered before the de facto transfer could not be confiscated merely because they arrived afterwards. The confiscation orders were therefore invalid. The dissent confined the saving clause to acts completed before transfer and treated post-transfer arrival as subject to the new import-control regime. Case-Laws Customs Tue, 23 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166226