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Customs DutyArticle·12 June 2026

Delhi HC Allows Pre Restriction Imports

By J the App

Executive Summary

The Delhi High Court directed customs authorities to clear imported platinum alloy jewellery consignments that had arrived in India before the publication of a DGFT notification restricting such imports. 

The Court held that a notification issued under the Foreign Trade (Development and Regulation) Act becomes enforceable only upon publication in the Official Gazette and cannot operate retrospectively to affect goods already imported before its publication.

Domain : Indirect Tax Customs

Case Snapshot

The decision was ...

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