{"id":4289,"date":"2026-01-25T08:45:17","date_gmt":"2026-01-25T08:45:17","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4289"},"modified":"2026-01-25T08:45:19","modified_gmt":"2026-01-25T08:45:19","slug":"dgft-sc-judgement-dated-21-01-2026-unpublished-notification-invalid-mip-applies-only-from-gazette-publication-date","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/dgft-sc-judgement-dated-21-01-2026-unpublished-notification-invalid-mip-applies-only-from-gazette-publication-date\/","title":{"rendered":"DGFT, SC Judgement Dated 21\/01\/2026 &#8211; Unpublished notification invalid, MIP applies only from Gazette Publication Date"},"content":{"rendered":"\n<p><strong>\u00a0<\/strong><em>Case of Viraj Impex Pvt Ltd vs Union of India, SC Judgement Dated 21<sup>st<\/sup>\u00a0January 2026.<\/em>\u00a0The apex\u00a0court held\u00a0that subordinate legislation becomes enforceable only after Gazette publication. Since the notification was published on 11<sup>th<\/sup>\u00a0February 2016, the MIP could not apply to imports under letters of credit opened before that date.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1lU084-OhJ3XHLh22ajxvFtzprz6SVeLp\/view?usp=sharing\"><em>(Link: SC Judgement Dated 21\/01\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Case of Viraj Impex Pvt Ltd vs Union of India, SC Judgement Dated 21st\u00a0January 2026.\u00a0The apex\u00a0court held\u00a0that subordinate legislation becomes [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[59,62],"tags":[],"class_list":["post-4289","post","type-post","status-publish","format-standard","hentry","category-dgft","category-judiciary-dgft"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DGFT, SC Judgement Dated 21\/01\/2026 - Unpublished notification invalid, MIP applies only from Gazette Publication Date - Bhatia Bhola &amp; 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