https://www.taxtmi.com/caselaws?id=80747 A customs notification is effective only when it is actually made public, not merely from the date printed on the Gazette, and the department bears the burden of proving any earlier publication date. Applying that rule, goods cleared before the duty-enhancing notification became publicly available could not be subjected to the increased rate. The differential duty demand was therefore unsustainable, and relief followed because the notification had not come into force before clearance. en-us Tue, 24 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 10:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80747 A customs notification is effective only when it is actually made public, not merely from the date printed on the Gazette, and the department bears the burden of proving any earlier publication date. Applying that rule, goods cleared before the duty-enhancing notification became publicly available could not be subjected to the increased rate. The differential duty demand was therefore unsustainable, and relief followed because the notification had not come into force before clearance. Case-Laws Customs Tue, 24 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80747