https://www.taxtmi.com/caselaws?id=48062 A prior debarment order issued under the repealed Imports and Exports (Control) Act, 1947 could not be enforced against imports made in 1997 after the Foreign Trade (Development and Regulation) Act, 1992 and the then-prevailing import policy came into force. The later regime saved earlier orders only to the extent they were consistent with the new law, and it did not preserve a continuing prohibition for the disputed imports, which were otherwise freely importable. On that basis, confiscation under Section 111(d) of the Customs Act, 1962 also failed because the earlier debarment order was not an operative prohibition in force for customs purposes after repeal. The customs action was therefore without jurisdiction. en-us Thu, 12 Apr 2007 00:00:00 +0530 Mon, 02 Aug 2010 14:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48062 A prior debarment order issued under the repealed Imports and Exports (Control) Act, 1947 could not be enforced against imports made in 1997 after the Foreign Trade (Development and Regulation) Act, 1992 and the then-prevailing import policy came into force. The later regime saved earlier orders only to the extent they were consistent with the new law, and it did not preserve a continuing prohibition for the disputed imports, which were otherwise freely importable. On that basis, confiscation under Section 111(d) of the Customs Act, 1962 also failed because the earlier debarment order was not an operative prohibition in force for customs purposes after repeal. The customs action was therefore without jurisdiction. Case-Laws Customs Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48062