https://www.taxtmi.com/caselaws?id=430340 A fiscal notification required to be published in the electronic gazette becomes enforceable only on valid e-publication, not merely on the printed date, and a customs duty liability crystallises at the rate in force when the bill of entry is presented for home consumption. Once self-assessment is completed under the Customs Act, a subsequent reassessment cannot apply an enhanced rate unless the statute authorises such retrospective change. The Gujarat HC therefore treated the earlier presentation date as controlling, held the higher duty inapplicable, and found the reassessment unsustainable, with consequential refund relief following. en-us Fri, 11 Nov 2022 00:00:00 +0530 Wed, 16 Nov 2022 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430340 A fiscal notification required to be published in the electronic gazette becomes enforceable only on valid e-publication, not merely on the printed date, and a customs duty liability crystallises at the rate in force when the bill of entry is presented for home consumption. Once self-assessment is completed under the Customs Act, a subsequent reassessment cannot apply an enhanced rate unless the statute authorises such retrospective change. The Gujarat HC therefore treated the earlier presentation date as controlling, held the higher duty inapplicable, and found the reassessment unsustainable, with consequential refund relief following. Case-Laws Customs Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430340