2026-VIL-07-SC-CU
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CUSTOMS Supreme Court Cases

Customs - Interpretation of expression ‘date of this Notification’, Effective Date of Notification, Publication of Notification in Official Gazette - Central Government issued a notification imposing a Minimum Import Price (MIP) on certain steel products under the Foreign Trade (Development and Regulation) Act, 1992. The notification was published in the Official Gazette on 11.02.2016, but was uploaded on the DGFT website on 05.02.2016. The appellants challenged the applicability of the MIP notification to their imports covered by the letters of credit opened prior to 11.02.2016 - Whether the expression "date of this Notification" in the MIP notification can be interpreted to mean any date other than the date of its publication in the Official Gazette – HELD - The delegated legislation like the MIP notification must be published in the Official Gazette as prescribed by the parent statute, the Foreign Trade (Development and Regulation) Act, 1992, before it can acquire the force of law. The publication requirement is not a mere formality, but serves the dual constitutional purpose of ensuring accessibility and notice to those governed by the law, and accountability and solemnity in the exercise of delegated legislative power - The strict compliance with publication requirements is a condition precedent for the enforceability of delegated legislation. The "date of this Notification" cannot be interpreted as 05.02.2016 when the notification was uploaded on the DGFT website, as the statute mandates publication in the Official Gazette as the mode of promulgation - The MIP notification became operative only on 11.02.2016, the date of its publication in the Official Gazette, and the expression "date of this Notification" in paragraph 2 thereof must necessarily mean the date of such publication. Accordingly, the appellants who had opened irrevocable letters of credit prior to 11.02.2016 and complied with the procedural requirements under the Foreign Trade Policy were entitled to the benefit of the transitional provision contained in paragraph 1.05(b) of the Policy - The impugned order and judgment of the High Court is quashed and set aside. The appeals are allowed
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