https://www.taxtmi.com/caselaws?id=396760 A customs duty notification under Section 25 of the Customs Act was treated as enforceable only on publication in the Official Gazette, including electronic gazette publication, and not merely on issue or internal uploading. The note also states that amended Section 25(4), which deems the date of issue as the commencement date, could not be used to sustain an enhanced levy where the notification was not yet effectively published when the import transaction was completed and duty had already been paid under protest. On that basis, the excess customs duty, including IGST, was held 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 A customs duty notification under Section 25 of the Customs Act was treated as enforceable only on publication in the Official Gazette, including electronic gazette publication, and not merely on issue or internal uploading. The note also states that amended Section 25(4), which deems the date of issue as the commencement date, could not be used to sustain an enhanced levy where the notification was not yet effectively published when the import transaction was completed and duty had already been paid under protest. On that basis, the excess customs duty, including IGST, was held refundable. Case-Laws Customs Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396760