Gazette publication gives customs notifications legal effect and notice to importers without proof of actual notice.

A customs notification published in the Government Gazette was treated as effective from the date of publication and as notice to the public. The Court relied on the legal presumption attaching to official Gazette publications to reject the argument that importers could avoid the notification for want of actual notice. Because the notification had been published before the relevant bill of entry was filed, it operated in law from that date and bound the importers.

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Issues: Whether a customs notification published in the Government Gazette takes effect from the date of publication and binds importers notwithstanding their alleged lack of actual notice.

Analysis: Publication of a notification in the Government Gazette was held to constitute notice of its contents to the general public. In matters having financial implications, Gazette publication was treated as the proper mode of promulgation, and the Court relied on the statutory presumption as to official documents to reject the plea of absence of notice. Once the notification stood published before the relevant bill of entry was filed, its effect operated in law from that date.

Conclusion: The notification applied on publication, and the petitioners' challenge based on lack of notice failed.

Ratio Decidendi: A duly published Government Gazette notification has legal effect from the date of publication and operates as notice to the public, so actual notice to the affected party is not required.

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