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

Safeguard Duty Not Effective Before Official Gazette Publication, Tribunal Rules in Favor of Importer.

May 17, 2024

Case Laws Customs AT

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.

View Source

← Previous Next →

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

Safeguard Duty Not Effective Before Official Gazette Publication, Tribunal Rules in Favor of Importer.

May 17, 2024

Case Laws Customs AT

You may also like:

Refund of excess duty paid under protest - date on which notification came into effect. - The Tribunal referred to Section 5A of the Central Excise Act, which stipulates...

Effective date of notification - The effective date of a notification under Section 25(4) of the Customs Act is determined not only by the date of publication in the...

CESTAT adjudicated a customs duty dispute involving raw silk fabric imports. The tribunal ruled in favor of the importer, finding that notification conditions deemed...

Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

Effective date of notification - import - setting Minimum Import Price (MIP) on Iron and Steel - Notification No.38/2015-2020 dated 5th February, 2016 published in the...

The GoI's Ministry of Finance issued a notification imposing a provisional 12% ad valorem safeguard duty on "Non-Alloy and Alloy Steel Flat Products" imported into India....

The Income-tax (ninth Amendment) Rules, 2025 mandate that individuals allotted a PAN based on Aadhaar application forms filed before 1 October 2024 must disclose their...

The Notification issued by the Ministry of Commerce and Industry introduces the Special Economic Zones (Third Amendment) Rules, 2024. Rule 29A of the Special Economic...

CBDT has amended the Income-tax Rules, 1962 through the Income-tax (Seventh Amendment) Rules, 2025, effective upon publication in the Official Gazette. The amendment...

Central Government amends Nidhi Rules, 2014 by inserting proviso in Rule 4(5) prohibiting companies from using "Nidhi Limited" in name unless declared as Nidhi u/s...

This notification rescinds a previous notification (No. 27/2022-Central Tax dated 26th December 2022) which provided exemption from biometric-based Aadhaar...

Effective date of issue of notification - Revenue failed to prove that the same was published as on 3.8.2001 - Therefore impugned Notification was notified in official...

The CBIC issued Notification No. 30/2025-Customs (N.T.) amending the Goods Imported (Conditions of Transshipment) Regulations, 1995. The amendment modifies Regulation 5...

Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said...

The notification came into force on the date of its issue for publication in the Official Gazette and such date, indisputably, was September 17, 2015 - The Official...

Quick Updates: