2026-VIL-577-GUJ-CU
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CUSTOMS High Court Cases

Customs - Retrospective application of Notification, Requirement of Publication in Official Gazette – Petitioner imported platinum jewellery studded with freshwater pearls from Thailand under the ASEAN-India Free Trade Area agreement. The goods arrived at the port of importation on 02.04.2026 at 00:15 hours. On the same day, the company requested clearance without import license, claiming entitlement to transitional arrangements. However, the Customs authorities refused clearance relying on Notification No. 02/2026-27 issued on 01.04.2026 and published in the official gazette on 02.04.2026 at 22:46:52 hours, which restricted the import of the specified goods and denied transitional benefits - Whether a Notification restricting imports and denying transitional arrangements, published in the official Gazette more than 22 hours after the arrival of goods at the port, can operate retrospectively and apply to goods already in transit prior to its publication – HELD - The notification cannot operate retrospectively against the imported goods. The Court relies on the principle established in Viraj Impex that delegated legislation acquires the force of law only upon publication in the official gazette in the manner prescribed by the parent statute, and such publication is a condition precedent for enforceability - The Court further adopts the principle from G.S. Chatha Rice Mills that in the era of electronic publication of gazette notifications, the precise time of uploading the notification to the e-gazette is significant for determining when it becomes effective and enforceable - Since the notification was digitally signed and published at 22:46:52 hours on 02.04.2026, nearly 22 hours after the goods arrived, the notification could not have any retrospective effect on goods that had already landed before its publication - Once the legislature prescribes a specific mode of promulgation, the executive cannot introduce an alternative mode and attribute legal consequences to it. Therefore, the respondent authorities erred in applying the notification to the petitioner's consignment that had already arrived before the notification was published in the official Gazette - The authorities are directed to immediately assess, clear, and grant out-of-charge to the petitioner's consignment without insisting upon any import authorization or license under the impugned notification - The writ petition partly allowed
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