https://www.taxtmi.com/caselaws?id=44910 A customs duty notification issued through the Gazette takes effect only when the Gazette is made available to the public for sale, not merely when it is printed. Applying that principle, the notification dated 30.09.1985 could not operate from the date of printing or an earlier date, because the record showed public availability only on 01.11.1985. The enhanced duty therefore became effective only from 01.11.1985, and the assessee succeeded. en-us Wed, 04 Mar 1998 00:00:00 +0530 Thu, 01 Feb 2018 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44910 A customs duty notification issued through the Gazette takes effect only when the Gazette is made available to the public for sale, not merely when it is printed. Applying that principle, the notification dated 30.09.1985 could not operate from the date of printing or an earlier date, because the record showed public availability only on 01.11.1985. The enhanced duty therefore became effective only from 01.11.1985, and the assessee succeeded. Case-Laws Customs Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44910