The description of the throwing action is that the ball is delivered from behind and over the player's head. It does not mention being delivered from in front of the player's head. Therefore when the ball has not been released when the arms are past the vertical, the procedure has not been delivered correctly.Brian, it seems to be accepted that this type of throw-in is incorrect but I am never sure where this is supported in the laws as it doesn't seem to contravene any of the points laid out in the procedure. Could you explain why this should be penalised?
Practically, it is a method of restarting the game and unless the incorrect procedure is very obvious, you would ignore most infringements.