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Import Restriction Not Applicable to Goods Arrived Before Gazette Publication: Delhi HC

Case Law Details

Case Name
Bright Metal Refiners Vs Director General (Delhi High Court)
Date of Judgement/Order
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Bright Metal Refiners Vs Director General (Delhi High Court) The Delhi High Court allowed a writ petition filed by an importer of precious metals seeking clearance of consignments of platinum alloy jewellery studded with rubies imported from Thailand. The petitioner had imported goods classified under Tariff Entry 71131925, which, at the time of shipment, were covered under the “Free” import policy. Airway Bills for the consignments were issued on 30 March 2026 and 31 March 2026, and the consignments arrived at different Indian airports, with the final consignment reaching India on...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,307

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