Customs duty enhancement applies only from actual e-Gazette publication; prior self-assessed imports cannot be reassessed later.

A notification enhancing customs duty under delegated power took effect only from its actual e-Gazette publication time, not from the start of the day, so bills of entry deemed presented before publication were not subject to the higher rate. Section 5(3) of the General Clauses Act did not apply because the notification was neither a Central Act nor a Regulation. Reassessment under Section 17(4) of the Customs Act was also impermissible, as self-assessment was correct when the bill of entry was deemed filed and a later notification could not reopen a concluded assessment. The enhanced duty therefore could not be imposed on the importers.

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Issues: (i) whether a notification issued under Section 8A of the Customs Tariff Act, 1975 enhancing import duty took effect from the time of its publication in the e-Gazette or from the commencement of the day; (ii) whether Section 5(3) of the General Clauses Act, 1897 applied to such a notification; and (iii) whether reassessment under Section 17(4) of the Customs Act, 1962 could be made on the basis of the enhanced rate after self-assessment and deemed filing of the bill of entry.

Issue (i): whether a notification issued under Section 8A of the Customs Tariff Act, 1975 enhancing import duty took effect from the time of its publication in the e-Gazette or from the commencement of the day.

Analysis: The rate of duty for imported goods is fixed under Section 15(1)(a) of the Customs Act, 1962 with reference to the date on which the bill of entry is presented for home consumption. In the electronic filing regime, Regulation 4(2) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 deems the bill of entry to be filed and self-assessment completed when the bill of entry number is generated. A notification under Section 8A of the Customs Tariff Act, 1975 is delegated legislation and, absent express authority, cannot operate retrospectively. In the electronic gazette regime, the decisive event is the actual time of publication, not the whole of the calendar day.

Conclusion: The notification took effect only from 20:46:58 hours on 16 February 2019 and did not apply to bills of entry deemed presented before that time.

Issue (ii): whether Section 5(3) of the General Clauses Act, 1897 applied to such a notification.

Analysis: Section 5(3) applies to a Central Act or Regulation. A notification issued by the Central Government under Section 8A of the Customs Tariff Act, 1975 is neither an Act of Parliament nor a Regulation within the meaning of the General Clauses Act, 1897. The provision therefore could not be invoked to treat the notification as operative from the expiry of the previous day.

Conclusion: Section 5(3) of the General Clauses Act, 1897 did not apply to the notification.

Issue (iii): whether reassessment under Section 17(4) of the Customs Act, 1962 could be made on the basis of the enhanced rate after self-assessment and deemed filing of the bill of entry.

Analysis: Reassessment under Section 17(4) is permissible where self-assessment is not correctly done on verification, examination, testing, or otherwise. Here the self-assessment was correct on the date and time when the bill of entry was deemed filed. The later notification could not convert a correct self-assessment into an incorrect one, nor could it justify reopening a concluded assessment to apply a rate not then in force.

Conclusion: Reassessment on the basis of the enhanced duty was not permissible.

Final Conclusion: The enhanced customs duty could not be fastened on importers whose bills of entry had already been presented and self-assessed before the notification was published, so the appeals failed.

Ratio Decidendi: A notification enhancing customs duty under delegated legislative power operates only from its actual publication time, and where the bill of entry has already been validly presented and self-assessed, the rate of duty crystallises under Section 15(1)(a) of the Customs Act, 1962 and cannot be reopened by later reassessment.

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