https://www.taxtmi.com/caselaws?id=790538 Delegated import restrictions become enforceable only on publication in the manner required by the parent statute, so a notification cannot bind goods that had already arrived before it was digitally signed and published. Because the consignment had landed before the restriction came into force, the notification could not operate retrospectively to deny transitional benefit or require import authorisation. The petitioner was therefore entitled to clearance of the goods without complying with the impugned restriction. en-us Mon, 20 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790538 Delegated import restrictions become enforceable only on publication in the manner required by the parent statute, so a notification cannot bind goods that had already arrived before it was digitally signed and published. Because the consignment had landed before the restriction came into force, the notification could not operate retrospectively to deny transitional benefit or require import authorisation. The petitioner was therefore entitled to clearance of the goods without complying with the impugned restriction. Case-Laws Customs Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790538