https://www.taxtmi.com/caselaws?id=387881 Import restrictions on gold coins took effect only from lawful electronic publication in the Official Gazette, and could not apply retrospectively to consignments already dispatched before that publication. The applicable import date under the Foreign Trade Policy and Handbook of Procedures was the date of shipment or dispatch from the exporting country, not the date of arrival in India. Because the goods had left Korea before the notifications and public notice were e-published, the restrictions were inapplicable and the petitioners obtained consequential relief, including discharge of bonds and quashing of the challenged notice where specifically assailed. en-us Tue, 15 Oct 2019 00:00:00 +0530 Mon, 30 Nov 2020 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387881 Import restrictions on gold coins took effect only from lawful electronic publication in the Official Gazette, and could not apply retrospectively to consignments already dispatched before that publication. The applicable import date under the Foreign Trade Policy and Handbook of Procedures was the date of shipment or dispatch from the exporting country, not the date of arrival in India. Because the goods had left Korea before the notifications and public notice were e-published, the restrictions were inapplicable and the petitioners obtained consequential relief, including discharge of bonds and quashing of the challenged notice where specifically assailed. Case-Laws Customs Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387881