https://www.taxtmi.com/caselaws?id=357445 Under Section 25(4) of the Customs Act, 1962, as it then stood, a customs notification became effective only if it was published in the Official Gazette and offered for sale on the date of issue. Because Notification No. 46/2015-Cus was shown to have been put on sale only on 21.09.2015, the mandatory conditions were not fully met and it could not justify enhanced customs duty. The earlier rate under Notification No. 12/2012-Cus therefore continued to apply. en-us Tue, 06 Mar 2018 00:00:00 +0530 Mon, 10 Sep 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357445 Under Section 25(4) of the Customs Act, 1962, as it then stood, a customs notification became effective only if it was published in the Official Gazette and offered for sale on the date of issue. Because Notification No. 46/2015-Cus was shown to have been put on sale only on 21.09.2015, the mandatory conditions were not fully met and it could not justify enhanced customs duty. The earlier rate under Notification No. 12/2012-Cus therefore continued to apply. Case-Laws Customs Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357445