Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Effective date of notification - the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent to Kitab Mahal on 04.02.2013. Clearly, therefore, the N/N. 1/2013Customs, though issued on 21.01.2013, was neither published in the official gazette nor was offered for sale on the said date, and therefore, would not come into force and be operative from 21.01.2013 - HC
Effective date of notification - the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent to Kitab Mahal on 04.02.2013. Clearly, therefore, the N/N. 1/2013Customs, though issued on 21.01.2013, was neither published in the official gazette nor was offered for sale on the said date, and therefore, would not come into force and be operative from 21.01.2013 - HC
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