https://www.taxtmi.com/caselaws?id=195844 A customs exemption notification issued under section 25(1) read with section 25(4) of the Customs Act takes effect on the date of issue for publication in the Official Gazette, unless a different date is specified; publication and offer for sale on that date are mandatory follow-up requirements and do not postpone commencement. On the uncontroverted affidavit evidence, the notification was forwarded, published and offered for sale on 17 September 2015, so statutory compliance with section 25(4)(b) was established. The notification therefore came into force on 17 September 2015, and the assessee could not claim application of the earlier duty rate. en-us Tue, 23 Feb 2016 00:00:00 +0530 Mon, 13 Nov 2017 09:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195844 A customs exemption notification issued under section 25(1) read with section 25(4) of the Customs Act takes effect on the date of issue for publication in the Official Gazette, unless a different date is specified; publication and offer for sale on that date are mandatory follow-up requirements and do not postpone commencement. On the uncontroverted affidavit evidence, the notification was forwarded, published and offered for sale on 17 September 2015, so statutory compliance with section 25(4)(b) was established. The notification therefore came into force on 17 September 2015, and the assessee could not claim application of the earlier duty rate. Case-Laws Customs Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195844