https://www.taxtmi.com/caselaws?id=396760 Customs notifications enhancing duty become enforceable only upon publication in the Official Gazette, including electronic publication, rather than on their date of issue, preparation, or uploading. The analysis treats publication as necessary under Section 25(1) of the Customs Act, 1962, and considers reliance on amended Section 25(4), which deems the issue date to be the commencement date, arbitrary and inconsistent where Gazette publication had not occurred. Enhanced duty cannot be imposed on a completed import transaction merely because the notification was issued earlier; excess customs duty and IGST collected under protest are refundable. en-us Tue, 14 Jul 2020 00:00:00 +0530 Wed, 10 Feb 2021 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396760 Customs notifications enhancing duty become enforceable only upon publication in the Official Gazette, including electronic publication, rather than on their date of issue, preparation, or uploading. The analysis treats publication as necessary under Section 25(1) of the Customs Act, 1962, and considers reliance on amended Section 25(4), which deems the issue date to be the commencement date, arbitrary and inconsistent where Gazette publication had not occurred. Enhanced duty cannot be imposed on a completed import transaction merely because the notification was issued earlier; excess customs duty and IGST collected under protest are refundable. Case-Laws Customs Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396760