Home Case Index All Cases Customs Customs + HC Customs - 2016 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1142 - HC - CustomsNotification dated 17th September, 2015 - date of notification coming into force - When did the notification dated 17th September, 2015 issued under Section 25(1) of the Customs Act come into force? - Held that: - A reading of the Sub-section (4) as above may lead to the inference that every notification issued under sub-section (1) or sub-section (2A) shall come into force on the date of its issue by the Central Government for publication in the official gazette. This reading may appear to be slightly in conflict with sub-section (1), which provides that notification in the official gazette is required to grant the exemption. But this is not a conflict because the provision in sub-section (1) is qualified to that extent by sub-section (4). The notification comes into force when it is issued for publication in the official gazette. It is not dependent upon any further act, or activity. The mandate that the notification shall also be published and offered for sale by the Directorate of Publicity and Public Relation by the Board on the date of its issue by the Central Government is a follow up action. But nonetheless that follow up action has to be performed on the date of issue of the notification by the Central Government. There is thus ample evidence to hold that the mandate that the notification issued under sub-section (1) or sub-section (2A) shall also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relation of the Board was duly complied with. The writ petitioner cannot succeed because there is evidence which has remained uncontroverted to show that the notification was duly published in the official gazette on 17th September, 2015 and the notification was also offered for sale on 17th September, 2015 by the Directorate of Publicity and Public Relation of the Board. The notification came into force on 17th September, 2015 - appeal dismissed - decided against appellant.
|