https://www.taxtmi.com/caselaws?id=462409 CESTAT Hyderabad held that tariff value notifications are effective from their publication date, not issuance date. For gold imports, Bills of Entry filed on specific dates would attract tariff values per earlier notifications rather than revised ones issued but not yet published. Following Karnataka HC precedent in Param Industries and SC judgment in G.S. Chatha Rice Mills, the tribunal determined that timing of filing/assessment governs applicable rates. Since revised notifications were published later or after business hours, original tariff values applied to the contested entries. Revenue's demand for revised rates was rejected, and the adjudicating authority's order was set aside. en-us Mon, 25 Nov 2024 00:00:00 +0530 Fri, 20 Jun 2025 19:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462409 CESTAT Hyderabad held that tariff value notifications are effective from their publication date, not issuance date. For gold imports, Bills of Entry filed on specific dates would attract tariff values per earlier notifications rather than revised ones issued but not yet published. Following Karnataka HC precedent in Param Industries and SC judgment in G.S. Chatha Rice Mills, the tribunal determined that timing of filing/assessment governs applicable rates. Since revised notifications were published later or after business hours, original tariff values applied to the contested entries. Revenue's demand for revised rates was rejected, and the adjudicating authority's order was set aside. Case-Laws Customs Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462409