https://www.taxtmi.com/caselaws?id=779605 DGFT trade-control powers under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy permit regulation, restriction and prohibition of imports and exports, but do not prima facie extend to altering tariff classification from one Customs Tariff chapter heading to another. That function is attributed to the statutory scheme under the Customs Tariff Act, which provides the mechanism for amending the First Schedule by notification subject to its safeguards. On that basis, a strong prima facie case was found and ad-interim stay of the impugned notification was granted, with provisional release of the imported goods on furnishing a bond. en-us Fri, 03 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779605 DGFT trade-control powers under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy permit regulation, restriction and prohibition of imports and exports, but do not prima facie extend to altering tariff classification from one Customs Tariff chapter heading to another. That function is attributed to the statutory scheme under the Customs Tariff Act, which provides the mechanism for amending the First Schedule by notification subject to its safeguards. On that basis, a strong prima facie case was found and ad-interim stay of the impugned notification was granted, with provisional release of the imported goods on furnishing a bond. Case-Laws Customs Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779605