Customs notification effective only when offered for sale; enhanced duty could not apply before the operative date.

A customs notification issued under Section 25(4) of the Customs Act, 1962 becomes effective not only on issue and Official Gazette publication but also when it is offered for sale by the Directorate of Publicity and Public Relations. Although Notification No. 46/2015-Cus was issued on 17.09.2015, it was offered for sale only on 21.09.2015, so 21.09.2015 was the operative date. The enhanced duty rate could not be applied to clearances made before that date, and reassessment was required on the basis of the unamended notification.

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Issues: Whether Notification No. 46/2015-Cus dated 17.09.2015 became effective on the date of issue or only on the date it was offered for sale, and whether duty was payable at the enhanced rate before that effective date.

Analysis: Section 25(4) of the Customs Act, 1962 provided that a notification issued under the provision would come into force not only on issue and publication in the Official Gazette but also upon being offered for sale by the Directorate of Publicity and Public Relations. The record showed that the notification, though issued on 17.09.2015, was offered for sale only on 21.09.2015. On that basis, the applicable effective date was 21.09.2015, and the enhanced duty rate could not be applied to clearances made before that date.

Conclusion: The notification took effect on 21.09.2015, the enhanced duty was not payable for the relevant clearances, and the appellant was entitled to reassessment on the basis of the unamended notification.

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