Official Gazette publication is enough to enforce customs notifications unless the statute requires additional circulation.

Publication in the Official Gazette is sufficient to bring subordinate customs legislation into force where section 25 of the Customs Act uses that mode of notification. No additional requirement of separate public circulation or further availability arises unless the statute expressly says so. The text also states that an original Gazette copy can prove publication, with Evidence Act presumptions supporting its genuineness. On that basis, the notification dated 4 February 1987 was treated as operative from publication, and the customs exemption or levy attached from that date.

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Issues: Whether a customs exemption or amending notification issued under section 25 of the Customs Act, 1962 takes effect on publication in the Official Gazette without any further requirement of public availability or separate circulation; and whether the notification dated 4 February 1987 was duly published and enforceable on that date.

Analysis: Section 25 empowers the Central Government to grant, vary, or withdraw customs exemption by notification in the Official Gazette. The governing principle applied was that when the statute prescribes publication in the Official Gazette as the mode of bringing subordinate legislation into force, that mode alone is sufficient and no additional publication is required unless the statute so provides. The earlier line of authority treating Gazette publication as enough was held to state the correct law, while the contrary view requiring the Gazette to be made available to the public was disapproved. The original Gazette copy of the notification was accepted as proof of publication, and the statutory presumptions under the Evidence Act supported its genuineness.

Conclusion: The notification became operative on publication in the Official Gazette on 4 February 1987, and the importer was liable to customs duty at 25 per cent under that notification.

Final Conclusion: The appeal succeeded and the High Court's order was set aside, with the customs levy upheld on the basis of the Gazette-published notification.

Ratio Decidendi: Where a statute requires subordinate legislation to be issued by notification in the Official Gazette, publication in the Gazette is sufficient to bring it into force unless the statute additionally requires some further mode of publication or circulation.

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