TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the notification dated 17 September 2015 issued under section 25(1) of the Customs Act came into force on that date or only on a later date when the Gazette copy was said to have been offered for sale.
Analysis: Section 25(4) provides that a notification issued under sub-section (1) comes into force on the date of its issue for publication in the Official Gazette unless otherwise provided, and that it shall also be published and offered for sale on the date of issue. The two requirements in clause (a) and clause (b) were treated as distinct, with clause (b) being a follow-up statutory act and not a condition postponing commencement. The affidavit filed on behalf of the authorities stated that the notification was forwarded, published, and offered for sale on 17 September 2015, and that affidavit remained uncontroverted. The Court also treated the absence of any denial as significant, applied the rule of pleadings and the evidentiary presumption arising from admitted facts, and held that the material before it established compliance with section 25(4)(b).
Conclusion: The notification came into force on 17 September 2015, and the assessee was not entitled to insist on the earlier rate of duty.
Ratio Decidendi: For a customs exemption notification governed by section 25(4), commencement is triggered by issue for publication in the Official Gazette, while publication and offer for sale on the date of issue are mandatory follow-up requirements whose compliance may be proved by uncontroverted evidence and deemed admissions.
TaxTMI 
TaxTMI 
