https://www.taxtmi.com/caselaws?id=260807 The Supreme Court upheld the High Court's decision in a case concerning the interpretation of a Customs Act notification on import duty for edible oils. The court ruled in favor of the respondents, emphasizing that for a notification to be effective, it must be published in the official gazette and offered for sale on the date of issue. Since the notification was not offered for sale on time due to holidays, the differential duty claim by the appellant was deemed unjustified. The appeals were allowed solely based on the non-compliance with essential notification conditions. en-us Tue, 05 May 2015 00:00:00 +0530 Fri, 01 Sep 2017 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260807 The Supreme Court upheld the High Court's decision in a case concerning the interpretation of a Customs Act notification on import duty for edible oils. The court ruled in favor of the respondents, emphasizing that for a notification to be effective, it must be published in the official gazette and offered for sale on the date of issue. Since the notification was not offered for sale on time due to holidays, the differential duty claim by the appellant was deemed unjustified. The appeals were allowed solely based on the non-compliance with essential notification conditions. Case-Laws Customs Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260807