E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Import restriction notifications become enforceable only upon publication in the prescribed e-Official Gazette, and the exact time of publication is legally significant where consignments have already arrived. Absent an enabling power for retrospective operation, subordinate legislation applies prospectively and cannot govern goods that landed before the notification came into force; those imports remain subject to the prior free regime. A separate challenge to the notification is not required when relief depends only on its non-application to the facts. On that basis, the goods were directed to be processed for release under the earlier legal position.....
TaxTMI