1990 (3) TMI 229

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-Cus., dated 1-3-1987. On the same day the Government issued two Notifications i.e. 307 and 308 dated 25-11-1988. Effect of these was that the concessional rate of duty applicable to the goods under Notification 87/87 stood withdrawn and a higher rate of duty was chargeable on the goods. The appellants contended before the lower appellate authority that since 26th and 27th November, 1988 were holidays, the telex intimating the aforesaid change in rates of duty on the higher side was received in the Custom House, Bombay only on 28-11-1988. Since the Custom House had come to know of the changes only on 28-11-1988 and consequently the public, the Bills of Entry filed on 25-11-1988 would be governed by the earlier Notification 57/87-Cus., dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at there is hardly any field of activity where governance by delegated or subordinate legislative powers is not an important if not more important, than governance by Parliamentary legislation. But unlike Parliamentary legislation which is publicly made, delegated or subordinate legislation often made unobstrusively in the chambers of a Minister, a Secretary to the Government or other official dignitary. It is, therefore, necessary that subordinate legislation in order to take effect, must be published or pormulgated in some suitable manner, whether such publication or promulgation is prescribed by the parent statute or not. It will then take effect from the date of such publication or promulgation. Where the parent statute prescribes the m....