Customs exemption notification takes effect only on digital signing and e-publication, not the printed date.

For customs exemption notifications issued under section 25(4) of the Customs Act, 1962, the operative date in the e-Gazette regime is the date of digital signing and electronic publication, not the date printed on the notification. Because the notification enhancing basic customs duty from 40% to 54% was digitally signed and e-published only on 06.03.2018, it did not take effect on 01.03.2018. As entry inwards had already been granted on 05.03.2018, the lower duty rate continued to apply and the enhanced rate could not be levied; the differential duty was therefore refundable with interest.

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Issues: Whether the customs exemption notification enhancing basic customs duty from 40% to 54% became effective on the date borne on the notification or only on the date it was digitally signed and e-published.

Analysis: Section 25(4) of the Customs Act, 1962 provides that a notification issued under section 25(1) comes into force on the date of its issue by the Central Government for publication in the Official Gazette. In the e-Gazette regime, publication is completed only when the notification is digitally signed and uploaded for electronic publication. The notification dated 01.03.2018 was digitally signed and e-published on 06.03.2018, so it could not have taken effect on 01.03.2018. Since entry inwards had been granted on 05.03.2018, the applicable duty rate remained 40% and the enhanced rate could not be applied.

Conclusion: The notification became effective only on 06.03.2018 and not on 01.03.2018, and the higher customs duty was not payable on the imported goods.

Final Conclusion: The reassessment at the enhanced duty rate was unsustainable, and the importer was entitled to refund of the differential duty with interest.

Ratio Decidendi: For notifications governed by section 25(4) of the Customs Act, 1962 in the e-Gazette system, the operative date is the date of digital signing and electronic publication, not merely the date printed on the notification.

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