https://www.taxtmi.com/caselaws?id=40237 Publication in the Official Gazette is sufficient to bring subordinate customs legislation into force where section 25 of the Customs Act uses that mode of notification. No additional requirement of separate public circulation or further availability arises unless the statute expressly says so. The text also states that an original Gazette copy can prove publication, with Evidence Act presumptions supporting its genuineness. On that basis, the notification dated 4 February 1987 was treated as operative from publication, and the customs exemption or levy attached from that date. en-us Tue, 22 Feb 2000 00:00:00 +0530 Thu, 22 Feb 2018 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40237 Publication in the Official Gazette is sufficient to bring subordinate customs legislation into force where section 25 of the Customs Act uses that mode of notification. No additional requirement of separate public circulation or further availability arises unless the statute expressly says so. The text also states that an original Gazette copy can prove publication, with Evidence Act presumptions supporting its genuineness. On that basis, the notification dated 4 February 1987 was treated as operative from publication, and the customs exemption or levy attached from that date. Case-Laws Customs Tue, 22 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40237