Legal principle

A DGFT notification restricting imports takes effect from the time of its publication/promulgation (digital signing/e-Gazette upload) and, absent statutory authorization, cannot operate retrospectively to goods that had already arrived before that moment.

Court decision

The writ petition partly succeeds and the rule is made absolute to that extent: the Court held that the Notification came into force with immediate effect only when digitally signed/published at 22:46:52 Hrs on 02.04.2026 — after the goods had landed at 00:15 Hrs on 02.04.2026 — so it cannot travel retrospectively to them. Respondent nos. 4 and 5 were directed 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. 2/2026-27 dated 01.04.2026, subject to fulfillment of other official procedure. The decision is in favour of the petitioner/importer.

Facts

Enero Jewels Pvt. Ltd. imported 1,458 pieces of 'Platinum Jewellery Studded with Fresh Water Pearl' (CTH 7113 19 22) from Bangkok, Thailand under the AIFTA agreement, invoiced at CIF USD 9,637,100 and covered by a Preferential Tariff Certificate of Origin (Form AI No. AI2026-0021714). The goods were accepted by the carrier on 31.03.2026 (AWB No. 232-1693-3114), the flight departed Bangkok on 01.04.2026, and the consignment arrived at Ahmedabad Airport at 00:15 Hrs on 02.04.2026 (IGM No. 3020909). DGFT Notification No. 02/2026-27 dated 01.04.2026, published on 02.04.2026 at 22:46:52 Hrs after digital signature, restricted imports of CTH 7113, excluded transitional arrangements under Para 1.05(b) of FTP 2023, and required an import authorization irrespective of prior contract or shipment status. Acting on this Notification, respondent nos. 4 and 5 refused the petitioner's 02.04.2026 request to clear the goods without an import license, leading to the writ petition under Article 226.

Key provisions

• Section 8A, Customs Tariff Act, 1975 — Emergency power of Central Government to increase import duties
• Section 3(2), The Foreign Trade (Development and Regulation) Act, 1992 — Powers to make provisions relating to imports and exports.