https://www.taxtmi.com/caselaws?id=752741 CESTAT Ahmedabad held that safeguard duty under Notification No. 5/2012-Cus cannot be imposed on electrical insulators of glass imported before the notification's publication date. The appellant's goods entered on 24.12.2012, while the notification was published on 24.02.2013. Following consistent judicial precedent, notifications take effect from publication date in Official Gazette, not notification date. The duty demand and consequential penalty were set aside, and the appeal was allowed with consequential relief. en-us Wed, 15 May 2024 00:00:00 +0530 Sat, 11 Jan 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752741 CESTAT Ahmedabad held that safeguard duty under Notification No. 5/2012-Cus cannot be imposed on electrical insulators of glass imported before the notification's publication date. The appellant's goods entered on 24.12.2012, while the notification was published on 24.02.2013. Following consistent judicial precedent, notifications take effect from publication date in Official Gazette, not notification date. The duty demand and consequential penalty were set aside, and the appeal was allowed with consequential relief. Case-Laws Customs Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752741