Customs DutyArticle·22 October 2026
Bombay High Court says Import Restrictions Cannot Govern Goods Dispatched Before Notification
By J the App
Executive Summary
The Bombay High Court held that the relevant date for determining importability under the Foreign Trade Policy is the date of shipment or dispatch, as defined by the FTP and Handbook of Procedures, rather than the date of filing the Bill of Entry or clearance for home consumption. Since the goods had been dispatched and arrived before the notification was published, the restriction did not apply. The Court directed release of the consignments and held that the subsequent DGFT Office Memorandum could not override the statutory policy.
Domain | IDT | Customs
The Position
The date relevant for det...
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