https://www.taxtmi.com/caselaws?id=262865 A customs notification fixing tariff value becomes operative only when it is duly published and made available to the public in the Official Gazette; it cannot be applied retrospectively merely because it bears an earlier date. As the notification dated 03.08.2001 was shown to have been available only on 06.08.2001, imports made on 03.08.2001 and 04.08.2001 could not be reassessed on that basis. The demand founded on that notification was therefore unsustainable. en-us Thu, 04 Jun 2015 00:00:00 +0530 Fri, 21 Aug 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262865 A customs notification fixing tariff value becomes operative only when it is duly published and made available to the public in the Official Gazette; it cannot be applied retrospectively merely because it bears an earlier date. As the notification dated 03.08.2001 was shown to have been available only on 06.08.2001, imports made on 03.08.2001 and 04.08.2001 could not be reassessed on that basis. The demand founded on that notification was therefore unsustainable. Case-Laws Customs Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262865