https://www.taxtmi.com/caselaws?id=447793 A customs notification issued under Section 25(4) of the Customs Act, 1962 becomes effective not only on issue and Official Gazette publication but also when it is offered for sale by the Directorate of Publicity and Public Relations. Although Notification No. 46/2015-Cus was issued on 17.09.2015, it was offered for sale only on 21.09.2015, so 21.09.2015 was the operative date. The enhanced duty rate could not be applied to clearances made before that date, and reassessment was required on the basis of the unamended notification. en-us Fri, 22 Dec 2023 00:00:00 +0530 Thu, 04 Jan 2024 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447793 A customs notification issued under Section 25(4) of the Customs Act, 1962 becomes effective not only on issue and Official Gazette publication but also when it is offered for sale by the Directorate of Publicity and Public Relations. Although Notification No. 46/2015-Cus was issued on 17.09.2015, it was offered for sale only on 21.09.2015, so 21.09.2015 was the operative date. The enhanced duty rate could not be applied to clearances made before that date, and reassessment was required on the basis of the unamended notification. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447793