TaxTMI 
TaxTMI 
2026 (4) TMI 1607
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....he Constitution of India quashing and setting aside Paragraphs 2 and 3 of DGFT Notification No. 02/2026-27 dated 01.04.2026 (Annexure- A), to the extent it arbitrarily excludes the benefit of transitional arrangements under Para 1.05(b) of the FTP 2023 and applies retrospectively to goods already in transit; (B) Issue a writ of Mandamus, or any other appropriate writ, order, or direction, declaring that the petitioner is entitled to the benefit of transitional arrangements under Para 1.05(b) of the FTP 2023 read with Para 11.11 of the HBP 2023 for the consignment imported vide AWB No. 232-1693-3114 dated 31.03.2026; (C) Issue a writ of Mandamus directing Respondent Nos. 4 and 5 to immediately assess, clear, and grant out-of-charge to the petitioner's consignment covered under IGM No. 3020909 dated 02.04.2026, without insisting upon any import authorization/license under the impugned Notification No. 2/2026-2024 dated 01.04.2026 (Annexure-A); (D) Pending the hearing and final disposal of this petition, grant ad-interim ex-parte relief directing respondent no.4 and 5 to provisionally release the subject goods to the petitioner upon execution of the suitable....
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.... promulgated on 02.04.2026 at 22:46:52 Hrs. 6.1 In support of his submissions, learned Senior Advocate Mr. Hemani has placed reliance on the Judgments of the Supreme Court in the case of Viraj Impex Pvt. Ltd. Vs. Union of India and Another (2026) SCC Online SC 101. Reliance is also placed on the Judgment of three Hon'ble Judges of Supreme Court in the case of Union of India Vs. G.S Chatha Rice Mills, 2020 (374) E.L.T.289 (SC) and it is contended that the Supreme Court has also considered the effect of digitally signing and publishing the Notification thereof. 6.2 Learned Senior Advocate Mr. Hemani has also placed reliance on Para 1.05(b) of the Foreign Trade Policy 2023, which grants the benefits of transitional arrangements, which has been restricted in view of the Notification. However, it is submitted that the petitioner would reserve its rights to challenge the said Notification at an appropriate time, if required as the Notification runs contrary to the benevolent objects of the Foreign Trade Policy more particularly, as per paragraph No. 1.05(b). Thus, it is submitted that as per the provisions of Section 3(2) read with Section 5 of of The Foreign Trade (Development & R....
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.... Request letter submitted for clearance without an import license Petitioner and Respondent no. 5 10. Therefore, the goods of the petitioner which have been arrived at Ahmedabad Airport on 02.04.2026 at 00:15 Hrs and thereafter on 02.04.2026, itself the petitioner requested the clearance of the goods, however the same has been denied the clearance by the respondent nos. 4 and 5, in view of the Notification dated 02.04.2026, which mentions about producing of import authorisation. 10.1 At this stage, we mention that the Notification No. 02/2026-27 was issued on 01.04.2026, amending the Import Policy of items covered under CTH 7113 under Chapter 71 of the ITC(HS) 2022, Schedule- I (Import Policy). This has been introduced in exercise of the powers conferred under Section 3 read with Section 5 of The Foreign Trade (Development & Regulation) Act, 1992, read with paragraph no. 1.02 and 2.01 of the Foreign Trade Policy 2023. The said Notification dated 01.04.2026 specifically mentions that the same is required to be published in the Gazette of India Extraordinary Part-II - Section 3(ii). Accordingly, the Ministry of Commerce & Industry and Department of Commerce (Director Gene....
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....l justice requires that before a law can become operative, it must be promulgated or published. It must be broadcast in some recognisable way so that all men may know what it is, or, at the very least, there must be some special rule or regulation or customary channel by or through which such knowledge can be acquired with exercise of due and reasonable diligence. *** *** *** 19. In the backdrop of aforesaid well-settled legal position, we may advert to the facts of the case in hand. The parent statute, namely the Act expressly mandates that any order regulating imports or exports shall be made by an order published in the Official Gazette. The Legislature in its wisdom, has not left the mode of promulgation to executive discretion. Delegated legislation is an instrument to give effect to the policy and purpose of the parent statute. It, therefore, has to be construed in the manner that advances the object of the Act, namely to regulate foreign trade through transparent, predictable and legally certain measures. Tested on the aforesaid legal principles, coupled with requirement of publication in the Official Gazette, contained in parent statute, it is manifest tha....
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....Rice Mills (supra) wherein the Supreme Court has considered the effect of digital signatures for publishing the Gazette Notification. The same reads thus:- "58. With the change in the manner of publishing gazette notifications from analog to digital, the precise time when the gazette is published in the electronic mode assumes significance. Notification No. 5/2019, which is akin to the exercise of delegated legislative power under the emergency power to notify and revise tariff duty under Section 8A of the Customs Tariff Act, 1975, cannot operate retrospectively unless authorized by statute. In the era of the electronic publication of gazette notifications and electronic filing of bills of entry, the revised rate of import duty under the Notification No. 5/2019 applies to bills of entry presented for home consumption after the notification was uploaded in the e-Gazette at 20:46:58 hours on 16 February, 2019 59. The impugned High Court judgment has relied on the decision of the Karnataka High Court in Param Industries Lid. v. Union of India 2002 (150) E.L.T 3 (Kar.) which was confirmed by the decision of this Court in Union of India v. Param Industries Limited [(20....
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....fective and enforceable only upon its publication in the e-Gazette on a particular hour. In the present case, the Notification as mentioned hereinabove was published on 02.04.2026 at 22:46:52 Hrs, after the same was digitally signed. 14. It is pertinent to refer to the conditions of the Notification dated 02.04.2026, which are as under:- "2. Notwithstanding anything contained in para 1.05(b) of the Foreign Trade Policy, 2023, (FTP) or any other provision, the benefit of transitional arrangements shall not apply to the restrictions imposed under this Notification. 3. The import policy as amended above shall come into force with immediate effect and shall apply irrespective of any prior contract, irrevocable letter of credit, advance payment, or shipment status. Effect of the Notification : The Import Policy and Policy Condition of items as mentioned above covered under Chapter 71 of ITC HS, 2022, Schedule-I (Import Policy) is reserved as mentioned above with immediate effect. These restrictions shall apply notwithstanding Pra 1.05(b) of FTP 2023 and shall operate irrespective of any prior contract, irrevocable letter of credit, advance payment, shipment....