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Court Rules Against Retrospective Application of Post-February 16, 2019 Notification on Pre-Ordered Imports from Pakistan.

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Full Text of the Document

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....Release of imported goods from Pakistan - the Petitioners placed import orders prior to 16.02.2019 and received goods in India on or before 16.02.2019, admittedly before the impugned Notification was issued/uploaded at 8.45 PM on 16.02.2019 after the working hours. If the impugned notification is made applicable to them, it would amount to retrospective application which is not permissible in law.....