https://www.taxtmi.com/caselaws?id=437454 A delegated customs notification enhancing duty takes effect only on publication in the Official Gazette, and not merely from its issue date. Where a bill of entry had already been self-assessed at nil rate and out of charge was granted before publication, the applicable duty had crystallised under the Customs Act scheme. Section 25(4) could not override the express publication requirement in Section 25(1), and the later notification could not be used to reopen the completed assessment under Section 17(4). Reassessment on that basis was impermissible, so the post-clearance duty demand was set aside with consequential refund relief. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437454 A delegated customs notification enhancing duty takes effect only on publication in the Official Gazette, and not merely from its issue date. Where a bill of entry had already been self-assessed at nil rate and out of charge was granted before publication, the applicable duty had crystallised under the Customs Act scheme. Section 25(4) could not override the express publication requirement in Section 25(1), and the later notification could not be used to reopen the completed assessment under Section 17(4). Reassessment on that basis was impermissible, so the post-clearance duty demand was set aside with consequential refund relief. Case-Laws Customs Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437454