Customs notification effectiveness depends on public gazette publication before duty is paid; later availability cannot prejudice the importer.

A customs exemption or duty-variation notification under Section 25 of the Customs Act becomes legally effective only when it is duly published in the official gazette and made available to the public. A notification is not operative merely because it is dated or printed; affected persons must have access to its contents before it can be enforced against them. On the admitted facts, the gazette carrying the notification was placed on sale only after the importer had filed the Bill of Entry and paid duty, so the notification could not be used to levy duty to the importer's detriment. The challenge to Section 15 and other issues was left open.

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Issues: Whether a customs notification dated 15-12-1990 could be enforced against the importer when the Gazette containing it was not made available to the public until after the Bill of Entry was filed and duty was paid.

Analysis: Section 25 of the Customs Act, 1962 requires exemption or variation of duty to be effected by notification in the official gazette. A notification, as a matter of law, is not complete merely because it is printed or bears a date; it must be duly published and made accessible to the public so that those governed by it can know its contents. On the admitted facts, the Gazette containing the impugned notifications was placed on sale only after the goods had already been cleared on payment of duty. In that situation, the notification could not operate to the detriment of the importer. The challenge to Section 15 and the other questions were not decided and were left open.

Conclusion: The notification dated 15-12-1990 could not be relied upon to levy duty on the importer, and the petitioners succeeded on this issue.

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