https://www.taxtmi.com/caselaws?id=329105 The court dismissed the petition, ruling that the notification increasing duty on soybean oil became effective on the date it was issued for publication in the Official Gazette. The petitioners were required to pay the higher duty of 12.5% as per the notification, despite the delay in offering it for sale. The court emphasized strict adherence to the statutory language of the Customs Act and upheld the petitioners' liability for the enhanced duty. The petition was dismissed, and no costs were awarded, with certified copies of the judgment permitted for urgent supply to the parties. en-us Thu, 11 Feb 2016 00:00:00 +0530 Sat, 05 Nov 2016 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329105 The court dismissed the petition, ruling that the notification increasing duty on soybean oil became effective on the date it was issued for publication in the Official Gazette. The petitioners were required to pay the higher duty of 12.5% as per the notification, despite the delay in offering it for sale. The court emphasized strict adherence to the statutory language of the Customs Act and upheld the petitioners' liability for the enhanced duty. The petition was dismissed, and no costs were awarded, with certified copies of the judgment permitted for urgent supply to the parties. Case-Laws Customs Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329105