Synopsis

The petitioner imported a consignment of platinum jewellery from Thailand under the ASEAN-India Free Trade Agreement. The goods were handed over to the carrier on 31st March 2026, departed Bangkok early on 1st April 2026, and arrived at Ahmedabad Airport at 00:15 Hrs on 2nd April 2026. The DGFT issued Notification No. 02/2026-27 dated 1st April 2026 (digitally signed and published in the e-Gazette on 2nd April 2026 at 22:46:52 Hrs), imposing import restrictions and expressly denying transitional benefits under Para 1.05(b) of FTP 2023. The customs authorities refused clearance, citing the notification. The High Court, relying on Viraj Impex Pvt. Ltd. v. Union of India (2026 SCC OnLine SC 101) and Union of India v. G.S. Chatha Rice Mills (2020), held that delegated legislation becomes effective only upon publication in the Official Gazette. Since the goods arrived about 22 hours before the e-Gazette publication, the notification could not operate retrospectively. The court directed clearance without insisting on import authorization.

Court: High Court of Gujarat at Ahmedabad

Coram: Honourable Mr. Justice A. S. Supehia and Honourable Mr. Justice Pranav Trivedi

Date of Judgment: 20th April 2026

Citation: Special Civil Application No. 5512 of 2026 (unreported)

Core Law: Foreign Trade (Development & Regulation) Act, 1992 – Sections 3(2), 5; Foreign Trade Policy 2023 – Para 1.05(b); Customs Act, 1962; delegated legislation – publication in Official Gazette – commencement of notification

2. Legal Framework

Major laws and provisions involved

• Foreign Trade (Development & Regulation) Act, 1992 – Section 3(2) (power to prohibit/restrict imports by order published in Official Gazette); Section 5 (Foreign Trade Policy to be published by notification in Official Gazette)

• Foreign Trade Policy 2023 – Para 1.05(b) (transitional arrangements for goods in transit/shipment)

• General Clauses Act, 1897 – Section 5 (commencement of delegated legislation)

Key legal principles applied

Delegated legislation effective only upon publication in Official Gazette: A statutory order or notification under the FTDR Act cannot acquire the force of law prior to its publication in the Official Gaz

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