https://www.taxtmi.com/caselaws?id=773491 The Tribunal held that a revised tariff value notification dated 26.04.2013 could not be applied retrospectively to imports cleared on the same date when the notification was neither uploaded on the official Customs website nor published in the Gazette at the time of clearance. Following the Bank of Nova Scotia precedent, the Tribunal ruled that notifications become effective only upon publication or public availability. Since the appellant had paid duty based on the previously applicable tariff value in good faith under the Risk Management System, the demand for differential duty, interest, and penalty under Section 114A of the Customs Act was set aside, except for a minor uncontested amount of Rs.12,807. en-us Mon, 24 Mar 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773491 The Tribunal held that a revised tariff value notification dated 26.04.2013 could not be applied retrospectively to imports cleared on the same date when the notification was neither uploaded on the official Customs website nor published in the Gazette at the time of clearance. Following the Bank of Nova Scotia precedent, the Tribunal ruled that notifications become effective only upon publication or public availability. Since the appellant had paid duty based on the previously applicable tariff value in good faith under the Risk Management System, the demand for differential duty, interest, and penalty under Section 114A of the Customs Act was set aside, except for a minor uncontested amount of Rs.12,807. Case-Laws Customs Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773491