https://www.taxtmi.com/caselaws?id=80835 A customs notification published in the Official Gazette takes effect when that Gazette is made available to the public, not merely from the date printed on the notification. As no evidence showed that the Gazette containing the rescinding exemption and revised export duty on black pepper became available only after clearance of the consignments, the notifications were treated as operative from 7 May 1985. The export duty was therefore correctly levied on the black pepper consignments, and the challenge failed. en-us Mon, 27 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80835 A customs notification published in the Official Gazette takes effect when that Gazette is made available to the public, not merely from the date printed on the notification. As no evidence showed that the Gazette containing the rescinding exemption and revised export duty on black pepper became available only after clearance of the consignments, the notifications were treated as operative from 7 May 1985. The export duty was therefore correctly levied on the black pepper consignments, and the challenge failed. Case-Laws Customs Mon, 27 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80835