In Heimerle Refinery Private Limited v. Union of India, the Bombay High Court, by judgment dated 19 October 2026, examined whether DGFT Notification No. 02/2026-27 dated 1 April 2026 could restrict the import of specified jewellery that had already been dispatched and arrived in India before the notification was published in the Official Gazette on 2 April 2026. The notification changed the relevant import policy under Chapter 71 of ITC (HS) from free to restricted. Bills of entry for certain consignments were filed after Gazette publication.
The Court distinguished the date relevant for Foreign Trade Policy (FTP) import restrictions from the date used to determine customs duty under Section 15 of the Customs Act, 1962. It relied on paragraph 1.05(b) of FTP 2023 and paragraphs 2.17 and 11.11 of the Handbook of Procedures concerning the date of import or shipment. It also held that the DGFT office memorandum of 13 May 2026 could not override the FTP or retrospectively extend the import restriction.
Allowing Writ Petition No. 3274 of 2026, the Court declared that the restriction was inapplicable to the consignments that arrived before Gazette publication. It directed expeditious release of goods covered by Bills of Entry Nos. 8590663, 8590666 and 8735308 and permitted filing of Bill of Entry No. 8590666 without insisting on import authorisation. The decision addresses applicability of import-policy restrictions on these facts; it does not change the statutory rules for determining customs duty. The judgment bears neutral citation 2026:BHC-OS:22729-DB.