https://www.taxtmi.com/caselaws?id=426425 Under Section 15 of the Customs Act, the applicable rate of duty for home consumption turns on the date and time when the bill of entry is presented in the electronic customs regime, not on the date alone. A notification enhancing duty, even if issued on the same day, takes effect only from the moment it is e-published and digitally signed, and it cannot displace a rate already crystallised by self-assessment and completed presentation earlier that day. Retrospective application of the enhanced rate was held inconsistent with Sections 15 and 46 and with the law governing electronic publication, with the excess duty treated as refundable. en-us Fri, 12 Aug 2022 00:00:00 +0530 Wed, 15 Feb 2023 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426425 Under Section 15 of the Customs Act, the applicable rate of duty for home consumption turns on the date and time when the bill of entry is presented in the electronic customs regime, not on the date alone. A notification enhancing duty, even if issued on the same day, takes effect only from the moment it is e-published and digitally signed, and it cannot displace a rate already crystallised by self-assessment and completed presentation earlier that day. Retrospective application of the enhanced rate was held inconsistent with Sections 15 and 46 and with the law governing electronic publication, with the excess duty treated as refundable. Case-Laws Customs Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426425