Effective date of Notification would be the date on which it has been digitally signed

Adani Wilmar Limited Vs Union of India (Gujarat High Court)

Conclusion: The Hon’ble Gujarat High Court held that the Notification could not be said to have been published without declaration form or digital signature certificate. Only after the declaration form and documents are signed digitally that they can be uploaded for e-publishing which has been done on 06.03.2018 at 19:15 hours in the present matter. Therefore, the effective date of Notification in terms of Section 25(4) of the Act is the date of its publication in Official Gazette in e-mode on 06.03.2018.

Facts: In present facts of the case, the Petitioner is engaged in the manufacture of different types of edible oils, acid oil, soya gum, deo distillate, etc. The petitioner imports edible oils on the regular basis, it is registered under the Customs Act, 1962. Aggrieved by the order in original passed by the respondent No.2, the petitioner has challenged the reassessment of bills of entries. According to the petitioner, it is a non-speaking and unreasoned order coupled with the fact that it is contrary to the provisions of Section 17 (5) of the Act. It was specifically the case of the petitioner that adjudication by the authority of the bill of entry is in violation of the principles of natural justice and in contravention of provision of Section 17(5) of the Act. The delay was unintentional, it had continued to correspond with the customs department and therefore, it has not slept over its right and hence, this petition.

It was further contended that the Constitutional validity of Section 25(4) of the Act as amended by the Finance Act, 2016 is challenged on the ground of the same being discriminatory, arbitrary, illegal and violative of Article 14 of the Constitution of India. According to the respondents, a bare perusal of Section 25(4) of the Act required that both the conditions are required to be satisfied for the enforcement of the Notification. The Central Government issues a Notification for publication in Official Gazette with further stipulation that such gazette Notification shall be offered on the date of its issuance by the Directorate of Publicity and Public Relations of the Board, New Delhi. The Notification is issued under Section 25(1) of the Act as it is necessary in public interest. Section 25(4) of the Act draws its power and is subject to Section 25(1) of the Act provides for grant of exemption from duty, it is for the Central Government to decide in public interest to exempt generally either absolutely or subject to such conditions as may be specified in the Notification, the goods of any specified description from the whole or any part of duty of customs leviable thereon.

It was submitted on behalf of the Petitioner that the Notification No.29/2018-CUS dated 01.03.2018 came into effect was on 01.03.2018. However, it has been digitally signed on 06.03.2018 and therefore, it cannot be said to have come into effect prior to the said date. The Gazette Notification of Government of India are being published only in soft copy by Office Memorandum No.O-17022/1/2015-PSP-I dated 30.09.2015.

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