2019 (11) TMI 688

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....kumara, Aaditya Bhattacharya, Ms. Monica Kasturi and M.P. Devanath, Advocates, for the Respondent. ORDER Heard Learned Counsel for the parties. 2. The action taken against the respondents was founded on order dated 14-11-1986 passed by the Competent Authority in exercise of powers conferred by Clause 8(1) of the Imports (Control) Order, 1986 qua M/s. L.D. Textile Industries Ltd. 3. I....

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....terpretation would result in validating the quasi judicial order issued in exercise of powers derived from the Statutory Order which itself stands repealed along with the repealed Act. In other words, the quasi judicial order dated 14-11-1986 is repugnant to the legislative intent behind the 1992 Act, whereby, import in respect of the stated goods has been made free and an open regime. 5. A ....

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....n) Ordinance, 1992 (Ord. 11 of 1992) are hereby repealed. (2) The repeal of the Imports and Exports (Control) Act, 1947 (18 of 1947) shall, however, not affect, - (a) the previous operation of the Act so repealed or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed; or (c)&....