https://www.taxtmi.com/highlights?id=96291 Challenge to imposition of Minimum Import Price conditions for Black Pepper, Areca-nuts and Apples under the FTDR Act is addressed on substance: instruments titled notifications are treated as delegated legislation imposing import restrictions traceable to subsection (2) of Section 3, and validity is assessed by substance over form; nomenclature mismatch does not invalidate them. The statutory requirement to lay delegated legislation before Parliament under Section 19(3) is held directory, not mandatory, and non-compliance does not per se vitiate the notifications. Government is directed to place existing notifications before Parliament and petitioners may file objections within two weeks for hearing and further orders. en-us Fri, 23 Jan 2026 09:11:01 +0530 Fri, 23 Jan 2026 09:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96291 Challenge to imposition of Minimum Import Price conditions for Black Pepper, Areca-nuts and Apples under the FTDR Act is addressed on substance: instruments titled notifications are treated as delegated legislation imposing import restrictions traceable to subsection (2) of Section 3, and validity is assessed by substance over form; nomenclature mismatch does not invalidate them. The statutory requirement to lay delegated legislation before Parliament under Section 19(3) is held directory, not mandatory, and non-compliance does not per se vitiate the notifications. Government is directed to place existing notifications before Parliament and petitioners may file objections within two weeks for hearing and further orders. Highlights Customs Fri, 23 Jan 2026 09:11:01 +0530 https://www.taxtmi.com/highlights?id=96291