Circular No. 23/2000
F.NO 494/56/95-Cus.VI
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Effective date of notifications
The Hon’ble Supreme Court of India in their judgement dated 22nd February, 2000 in C.A. No. 6071 of 1991, Union of India Versus M/s Ganesh Das Bhojraj have uphend the long standing practice of giving effect to the notification on the date of the publication in the official gazette (Copy of judgement is Annexed)
1. The Hon’ble Supreme Court has upheld the decision in Pankaj Jain Agencies Vs. UOI & Other (1994) 5 SCC 198 and have reiterated the decision in B. K. Srinivasan & Others Vs. State of Karnataka & Other (1987) 1 SCC 658, 672, that notification will take effect only when it is published through the customarily recognised official channel viz. The official gazette.
- It has also reiterated the decision in the State of Maharashtra Vs. Mayer Hans George (1965) ISCR 123, that notification under section 25 of the Customs Act would come into operation as soon as it is published in the official gazette and no further publication is required.
2. The decision in the case of CCE Vs. New Tobacco Co. & Other (1998) SCC 250 & Garware Nylon Ltd. Vs CCE, Pune (1998) 8 SCC 282 have been set aside.
3. Kindly circulate the provisions of the judgement to all concerned. All such cases pending at various levels, including in the courts/tribunals may be got decided immediately. The details of cases along-with the revenue implication may intimated to the Board immediately.
