https://www.taxtmi.com/caselaws?id=45051 The court held that a Gazette notification is not effective until made known to the public, emphasizing the requirement of publication for subordinate legislation. Relying on precedents, the court directed reassessment of Customs Duty based on the earlier rate due to ineffective publication of the notification. The decision highlighted the binding nature of judicial precedents, stating that only the principle on which a case is decided is authoritative. The application was allowed, requiring release of goods at the previous duty rate, stressing the importance of making laws known to the public for enforceability. en-us Thu, 19 Nov 1998 00:00:00 +0530 Fri, 10 Jan 2014 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45051 The court held that a Gazette notification is not effective until made known to the public, emphasizing the requirement of publication for subordinate legislation. Relying on precedents, the court directed reassessment of Customs Duty based on the earlier rate due to ineffective publication of the notification. The decision highlighted the binding nature of judicial precedents, stating that only the principle on which a case is decided is authoritative. The application was allowed, requiring release of goods at the previous duty rate, stressing the importance of making laws known to the public for enforceability. Case-Laws Customs Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45051