2019 (11) TMI 688
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Lakshmikumaran, Ms. Charanya Lakshmikumara, 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uld be imported under the 1992 Act. Any other interpretation 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validating the quasi judicial order issued in exercise of powers derived from the Statutory Order which itself stands repealed along with the repealed Act.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 ha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....8 of 1947) and the Foreign Trade (Development and Regulation) Ordinance, 1992 (Ord. 11 of 1992) are hereby repealed.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and Exports (Control) Act, 1947 (18 of 1947) shall, however, not affect, - (a) the previous operation of the Act so repealed or anything duly done or suffered thereunder; or (b) any right, privilege, obligation ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....esponding provisions of this Act." 7. However, the appellants are not in a position to point out as to how the subject order dated 14-11-1986 would be covered by the savings clause under sub-sections (2) or (3) of the Section 20 of the Act. Even the saving provision under the General Clauses Act will be of no avail to the appellants for the reasons mentioned hitherto. 8. in view of....
TaxTMI