Exemption notification gets effective only from date it got published in Official Gazette

Adani Wilmar Ltd Vs Commissioner of Customs Bangalore (CESTAT  Bangalore)

CESTAT Bangalore held that notification no. 29/2018-CUS dated 01.03.2018 was published in the official gazette only on 06.03.2018 after it was digitally signed. Hence, the said notification is effect only from 06.03.2018 and not from 01.03.2018.

Facts-

The matter involved here is that the Deputy Commissioner (Imports) held that notification no. 29/2018-CUS dated 01.03.2018 that increased the basic customs duty from 40% to 54% in respect of RBD Palm Olien Edible Grade classifiable under CTH 1511 9090 through three Bills of Entry, each dated 01.03.2018, came into effect from the date of its issue on 01.03.2018 and not on 06.03.2018, on which date the appellant claimed that it was digitally signed and uploaded for publication in the Official Gazette.

Conclusion-

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