Delhi HC: Bright Metal Refiners – notification in the nature of delegated legislation acquires the force of law only from the precise date and time of its publication in the Official Gazette

The Hon’ble Delhi High Court has allowed a writ petition filed by the Petitioner, a partnership firm engaged in the import and trading of precious metals, directing the Customs authorities to immediately process and release consignments of platinum alloy jewellery studded with precious stones.

The Court held that DGFT Notification No. 02/2026-27 dated 01st April, 2026, which changed the import policy for goods falling under CTH 7113 from “Free” to “Restricted,” could not be applied to goods that had already landed at Indian ports before the Notification was published in the e-Official Gazette.

The Customs authorities had refused clearance of the Petitioner’s consignments on the basis of the said Notification, even though the goods had been dispatched on 30th/31st March, 2026 and the last consignment had arrived at the Indian port as early as 01:39 AM on 02nd April, 2026, nearly 20 hours before the Notification was digitally published at 20:52:28 hrs on 02nd April, 2026. The Respondents argued that the Notification expressly excluded the benefit of transitional arrangements under Paragraph 1.05(b) of the Foreign Trade Policy, 2023, and that since clearance had not been effected before the Notification came into force, the import remained incomplete and would be governed by the restricted policy irrespective of the date of arrival.

After hearing both sides, the Hon’ble Court held that a notification in the nature of delegated legislation acquires the force of law only from the precise date and time of its publication in the Official Gazette. The Court placed reliance on the Apex Court’s decisions in Viraj Impex Pvt. Ltd. vs. Union of India, (2026) 38 Centax 243 (SC), Union of India v. G.S. Chatha Rice Mills, 2020 (374) E.L.T. 289 (S.C.), and Director General of Foreign Trade vs. Kanak Exports, 2015 (326) ELT 26, and also concurred with the view taken by the Gujarat High Court in Enero Jewels Pvt. Ltd. v. Union of India, R/SCA No. 5512/2026, which had dealt with the very same Notification.

Since the goods had landed before the Notification was published and were, at that point, classifiable under the “Free” category, the Court found that the restriction could not operate retrospectively against them. The petition was accordingly allowed, and the Customs authorities were directed to process the goods for release forthwith.