https://www.taxtmi.com/caselaws?id=792944 Import-policy restrictions introduced by Notification No. 02/2026-27 could not apply to consignments under CTH 7113 that had been dispatched and had arrived at Indian ports before the notification's e-Gazette publication. Delegated legislation takes effect only upon publication in the legally prescribed manner, with the precise digital publication date and time being material for e-Gazette notifications. In the absence of parent-statute authority, a subordinate legislative measure cannot operate retrospectively. The consignments therefore remained eligible for clearance under the earlier free import policy, and no challenge to the notification's validity was required because the issue was its non-applicability to those goods. 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 Import-policy restrictions introduced by Notification No. 02/2026-27 could not apply to consignments under CTH 7113 that had been dispatched and had arrived at Indian ports before the notification's e-Gazette publication. Delegated legislation takes effect only upon publication in the legally prescribed manner, with the precise digital publication date and time being material for e-Gazette notifications. In the absence of parent-statute authority, a subordinate legislative measure cannot operate retrospectively. The consignments therefore remained eligible for clearance under the earlier free import policy, and no challenge to the notification's validity was required because the issue was its non-applicability to those goods. Case-Laws Customs Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792944