https://www.taxtmi.com/caselaws?id=801452 Foreign Trade Policy import restrictions apply by reference to the policy-defined date of shipment or dispatch from the supplying country, rather than the Bill of Entry filing, out-of-charge, or customs-clearance date. For air imports, the relevant Airway Bill evidencing departure from the last airport in the exporting country determines that date. Customs Act duty-assessment timing does not govern import-policy restrictions. A restrictive notification takes legal effect only upon electronic Gazette publication and operates prospectively unless statutory authority permits retrospectivity. Goods dispatched and arriving before publication remain governed by the earlier policy; executive memoranda cannot retrospectively alter that position. en-us Mon, 19 Oct 2026 00:00:00 +0530 Thu, 22 Oct 2026 08:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801452 Foreign Trade Policy import restrictions apply by reference to the policy-defined date of shipment or dispatch from the supplying country, rather than the Bill of Entry filing, out-of-charge, or customs-clearance date. For air imports, the relevant Airway Bill evidencing departure from the last airport in the exporting country determines that date. Customs Act duty-assessment timing does not govern import-policy restrictions. A restrictive notification takes legal effect only upon electronic Gazette publication and operates prospectively unless statutory authority permits retrospectivity. Goods dispatched and arriving before publication remain governed by the earlier policy; executive memoranda cannot retrospectively alter that position. Case-Laws Customs Mon, 19 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801452