https://www.taxtmi.com/highlights?id=100515 A notification changing the import policy for goods under CTH 7113 from "Free" to "Restricted" took effect only on publication in the e-Official Gazette, and the exact time of electronic publication was legally material. Consignments that had already been dispatched and had arrived in India before that publication could not be subjected to the later restriction, because subordinate legislation under the foreign trade regime operates prospectively. Since the last consignment had reached the port before the notification was published, the earlier import policy governed, and the authorities were directed to clear and release the goods. en-us Sat, 06 Jun 2026 08:42:25 +0530 Sat, 06 Jun 2026 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100515 A notification changing the import policy for goods under CTH 7113 from "Free" to "Restricted" took effect only on publication in the e-Official Gazette, and the exact time of electronic publication was legally material. Consignments that had already been dispatched and had arrived in India before that publication could not be subjected to the later restriction, because subordinate legislation under the foreign trade regime operates prospectively. Since the last consignment had reached the port before the notification was published, the earlier import policy governed, and the authorities were directed to clear and release the goods. Highlights Customs Sat, 06 Jun 2026 08:42:25 +0530 https://www.taxtmi.com/highlights?id=100515