https://www.taxtmi.com/caselaws?id=785346 A delegated notification required by the parent statute to be published in the Official Gazette acquires enforceable legal force only on such publication, so the expression "date of this Notification" in its exemption clause had to be read as the publication date. On that construction, imports covered by irrevocable letters of credit opened before publication fell within the transitional protection under the Foreign Trade Policy, 2015-2020. The restriction therefore could not be applied to those imports, and the challenge to the High Court's view succeeded. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 05 Jun 2026 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785346 A delegated notification required by the parent statute to be published in the Official Gazette acquires enforceable legal force only on such publication, so the expression "date of this Notification" in its exemption clause had to be read as the publication date. On that construction, imports covered by irrevocable letters of credit opened before publication fell within the transitional protection under the Foreign Trade Policy, 2015-2020. The restriction therefore could not be applied to those imports, and the challenge to the High Court's view succeeded. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785346