TMI Blog2019 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-1986 would be covered by the savings clause under sub-sections (2) or (3) of the Section 20 of the Act. Even the saving provision under the General Clauses Act will be of no avail to the appellants for the reasons mentioned hitherto. For, a quasi judicial order passed in exercise of powers under the Statutory Order which stands repealed along with the repealed Act, is not saved especially whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. L.D. Textile Industries Ltd. 3. It is not in dispute that the import of goods by Obron Impex (Pvt.) Ltd. was in August, 1997. After coming into force of the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter referred to as the Act ), indisputably, import of stated goods is in no way prohibited under that Act. 4. If so, the appellants must demonstrate that the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been made free and an open regime. 5. A fortiori, no action against the respondents in relation to import of stated goods after coming into force of the 1992 Act with effect from 17-8-1992, in reference to the order dated 14-11-1986 could be resorted to in law. The High Court has dealt with this contention exhaustively and, in our opinion, justly concluded that the show cause notice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired, accrued or incurred under the Act so repealed; or (c) any penalty, confiscation or punishment incurred in respect of any contravention under the Act so repealed; or (d) any proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, confiscation or punishment as aforesaid, and any such proceeding or remedy may be instituted, cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required. For, a quasi judicial order passed in exercise of powers under the Statutory Order which stands repealed along with the repealed Act, is not saved especially when it will be per se repugnant to 1992 Act and defeat the spirit of opening of the import regime for the stated goods. 9. Hence, these appeals must fail and the same are dismissed accordingly. 10. Pending app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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