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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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