https://www.taxtmi.com/caselaws?id=398784 A notification enhancing customs duty under delegated power took effect only from its actual e-Gazette publication time, not from the start of the day, so bills of entry deemed presented before publication were not subject to the higher rate. Section 5(3) of the General Clauses Act did not apply because the notification was neither a Central Act nor a Regulation. Reassessment under Section 17(4) of the Customs Act was also impermissible, as self-assessment was correct when the bill of entry was deemed filed and a later notification could not reopen a concluded assessment. The enhanced duty therefore could not be imposed on the importers. en-us Wed, 23 Sep 2020 00:00:00 +0530 Tue, 12 May 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398784 A notification enhancing customs duty under delegated power took effect only from its actual e-Gazette publication time, not from the start of the day, so bills of entry deemed presented before publication were not subject to the higher rate. Section 5(3) of the General Clauses Act did not apply because the notification was neither a Central Act nor a Regulation. Reassessment under Section 17(4) of the Customs Act was also impermissible, as self-assessment was correct when the bill of entry was deemed filed and a later notification could not reopen a concluded assessment. The enhanced duty therefore could not be imposed on the importers. Case-Laws Customs Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398784