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2020 (2) TMI 400 - AT - CustomsDate on which Notification coming into force - N/N. 120/2003 dated 01.08.2003 - whether the Notification is effective from the date of publication i.e. 01.08.2003 as proposed by the revenue or from the date of offer for sale of the said notification i.e. 04.08.2003 as claimed by the appellant? HELD THAT:- From section 25, particularly from clause (b) it is clear that the notification shall come into force when the notification is issued, published in the Official Gazette and also offered for sale. Therefore, all the three event are necessary i.e. notification should be issued, published in the Official Gazette of Central Government and offered for sale, that means the date on which the notification is offered for sale shall be the relevant effective date of notification, even though, the date of issue of notification and publication is prior to the date of offer for sale. From the perusal of the Gazetted Notification it is clear that the reply is in respect of Notification No. 120/2003-Cus dated 01.08.2003 GSR 622 (E), Serial no. 365 and bearing GI No. 2195 dated 01.08.2003. With the above documents it is clear that the Notification No. 120/2003-Cus though issued on 01.08.2003 and published on 01.08.2003 but offered for sale only on 04.08.2003. Therefore, the same came into effect on 04.08.2003, whereas the Bills of Entry were filed on 01.08.2003 therefore, the benefit of unamended Notification No. 21/2002-Cus dated 1st March, 2002 was available to the appellant. Appeal allowed - decided in favor of appellant.
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