https://www.taxtmi.com/caselaws?id=792944 Delegated legislation takes effect from its lawful publication, and where an e-Gazette is used, the exact date and time of publication are material. A subordinate notification cannot operate retrospectively unless the parent statute permits it. Applying that principle, the note states that Notification No. 02/2026-27, which shifted CTH 7113 imports from "Free" to "Restricted," could not be applied to consignments already dispatched and landed in India before digital publication. It further notes that the absence of a separate prayer challenging the notification's validity did not matter, because the issue was non-applicability to the goods in question. The consignments were therefore to be cleared under the pre-existing free import policy. en-us Thu, 04 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792944 Delegated legislation takes effect from its lawful publication, and where an e-Gazette is used, the exact date and time of publication are material. A subordinate notification cannot operate retrospectively unless the parent statute permits it. Applying that principle, the note states that Notification No. 02/2026-27, which shifted CTH 7113 imports from "Free" to "Restricted," could not be applied to consignments already dispatched and landed in India before digital publication. It further notes that the absence of a separate prayer challenging the notification's validity did not matter, because the issue was non-applicability to the goods in question. The consignments were therefore to be cleared under the pre-existing free import policy. Case-Laws Customs Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792944