Madurai, Nov 10 (PTI) Madurai Bench of the Madras High Court has held that change in customs duty would come into force only from the date of notification issued by the Customs Department and not from the date of publication of the annual Foreign Trade Policy by the Centre.

"Change in customs duty will come into force from the date on which notification is issued," Justice S Nagamuthu said, dismissing a writ petition filed by a textile mill in Erode seeking a direction to the Commissioner of Customs at Tuticorin port to levy customs duty at the rate of three per cent and not five per cent of the value of rotor spinning machines imported from Germany.

Commencement of customs duty: duty takes effect on the notification date, not on policy publication. Commencement of a revised customs duty is governed by the date of issuance of the implementing notification rather than by the date of publication of a broader trade policy; until such notification is published the prior duty rate remains applicable.