Case Note & Summary
The writ petition was filed by Heimerle Refinery Private Limited challenging communications from the customs authorities regarding the import of goods. The core issue was whether the imported goods, which arrived in India before the publication of Notification No.02/2026-27, were subject to the restrictions imposed by the notification. The petitioner argued that the goods had arrived before the notification's publication and thus should not be restricted. The court noted that the goods were dispatched from the country of export and arrived in India on 1st and 2nd April 2026, prior to the notification's publication on 2nd April 2026. The court granted interim relief on 5th May 2026, allowing the release of certain consignments upon the furnishing of bonds. The respondents contended that the restriction applied to goods pending clearance, asserting that the date of import under the Customs Act was relevant. The court analyzed various precedents, particularly focusing on the decisions in Enero Jewels Pvt. Ltd. and M/s. Bright Metal Refiners, which supported the petitioner's position. Ultimately, the court held that the notification could not apply retrospectively to goods that had already arrived in India, thereby allowing the petitioner to clear the goods without restriction.
Headnote
A) Constitutional Law - Writ Jurisdiction - Applicability of Notification - Article 226 of the Constitution of India - The court examined whether the notification restricting imports applied to goods that arrived before its publication. It held that the notification could not retrospectively affect goods that had already arrived in India prior to its issuance, thus allowing the petitioner's goods to be cleared (Paras 1-27).
Issue of Consideration
Whether the imported goods which arrived in India before the publication of Notification No.02/2026-27 are covered under the said notification.
Final Decision
The court held that the notification could not apply retrospectively to goods that had already arrived in India prior to its publication, thus allowing the petitioner to clear the goods without restriction.
Law Points
- Article 226 of the Constitution of India
- Foreign Trade (Development and Regulation) Act
- 1992
- Customs Act
- 1962
- Foreign Trade Policy
- 2023
- Notification No.02/2026-27
