https://www.taxtmi.com/caselaws?id=43460 An exemption notification under Section 25 of the Customs Act takes effect only when the Official Gazette is actually published and made available to the public, not merely from the date printed on it. The court read the publication requirement with its purpose of informing the public and trading community, and held that the presumption under Section 81 of the Evidence Act is rebuttable. Because the Gazette reached the public after the printed date, the import duty liability was governed by the exemption still in force on the Bill of Entry date, and the petitioner was entitled to the exemption and lower duty. en-us Thu, 24 Oct 1991 00:00:00 +0530 Fri, 18 Jun 2010 11:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43460 An exemption notification under Section 25 of the Customs Act takes effect only when the Official Gazette is actually published and made available to the public, not merely from the date printed on it. The court read the publication requirement with its purpose of informing the public and trading community, and held that the presumption under Section 81 of the Evidence Act is rebuttable. Because the Gazette reached the public after the printed date, the import duty liability was governed by the exemption still in force on the Bill of Entry date, and the petitioner was entitled to the exemption and lower duty. Case-Laws Customs Thu, 24 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43460