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Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Levy of safeguard duty - Determination of effective date and ...

Case Laws     Customs

May 17, 2024

Levy of safeguard duty - Determination of effective date and time of implementation of Notification - The appellant argued that the notification was only effective from its publication date in the Official Gazette, which was 24.02.2013. The Tribunal considered various judicial precedents and concluded that a notification becomes effective only upon its publication in the Official Gazette. Since the appellant’s goods were imported before the publication date, the safeguard duty could not be imposed.

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