UNION OF INDIA vs T.R.MEHRA

The Supreme Court ruled that the order dated 14.11.1986 issued under the Imports (Control) Order, 1986 is not saved by the Foreign Trade (Development and Regulation) Act, 1992, as the latter has made the import of goods free and the earlier order is repugnant to this legislative intent. The Court emphasized that the appellants failed to demonstrate how the 1986 order falls under the savings clause of Section 20 of the 1992 Act. Consequently, the High Court's decision to quash the show cause notice based on the 1986 order was upheld, affirming that no legal action could be taken against the respondents regarding imports post the enactment of the 1992 Act.