https://www.taxtmi.com/caselaws?id=433629 For customs exemption notifications issued under section 25(4) of the Customs Act, 1962, the operative date in the e-Gazette regime is the date of digital signing and electronic publication, not the date printed on the notification. Because the notification enhancing basic customs duty from 40% to 54% was digitally signed and e-published only on 06.03.2018, it did not take effect on 01.03.2018. As entry inwards had already been granted on 05.03.2018, the lower duty rate continued to apply and the enhanced rate could not be levied; the differential duty was therefore refundable with interest. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 26 Jun 2023 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433629 For customs exemption notifications issued under section 25(4) of the Customs Act, 1962, the operative date in the e-Gazette regime is the date of digital signing and electronic publication, not the date printed on the notification. Because the notification enhancing basic customs duty from 40% to 54% was digitally signed and e-published only on 06.03.2018, it did not take effect on 01.03.2018. As entry inwards had already been granted on 05.03.2018, the lower duty rate continued to apply and the enhanced rate could not be levied; the differential duty was therefore refundable with interest. Case-Laws Customs Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433629