Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
DGFT

Unpublished Notification Invalid; MIP Applies Only from Gazette Publication Date: SC

Case Law Details

TaxGuru Citation
2026 taxguru.in 1274
Case Name
Viraj Impex Pvt. Ltd. Vs Union of India & Anr. (Supreme Court of India)
Appeal Number
Premium Access
Date of Judgement/Order
Premium Access
Subscribe to download.

Already Upgraded? Log in.

Advertisement

Viraj Impex Pvt. Ltd. Vs Union of India & Anr. (Supreme Court of India)

Unpublished Notification Has No Legal Force: Supreme Court Holds MIP Applicable Only from Gazette Publication Date

The Supreme Court held that a notification issued under Section 3 of the Foreign Trade (Development and Regulation) Act, 1992 acquires legal force only upon its publication in the Official Gazette, and not from the date it is uploaded on a government website. Interpreting Notification No. 38/2015-20 imposing Minimum Import Price (MIP) on steel, the Court ruled that the expression “date of this Notification” in para 2 must necessarily mean 11.02.2016, the date of Gazette publication, and not 05.02.2016 when it was merely uploaded online.

The Court emphasized that delegated legislation must be published in the statutorily prescribed manner to bind citizens, and unpublished executive instructions cannot impose trade restrictions. It rejected the Delhi High Court’s view that website upload constituted sufficient notice. Since the appellants had opened irrevocable Letters of Credit prior to 11.02.2016 and complied with para 1.05(b) of the Foreign Trade Policy, they were held entitled to transitional protection, and the MIP could not be applied to their imports. Accordingly, the Supreme Court set aside the High Court judgment and allowed the appeals.

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

Want to Read the Complete Judgment?

You have read the free case summary. Unlock the full judgment, the detailed judicial reasoning and the downloadable PDF, along with every other premium judgment on TaxGuru.

Read on with Premium
Goes straight to payment. GST invoice included.

One subscription covers the entire premium judgment library, not just this case.

Advertisement

Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 7,599

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.