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Exemption notification gets effective only from date it got published in Official Gazette
Case Law Details
- Case Name
- Adani Wilmar Ltd Vs Commissioner of Customs Bangalore (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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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 ...
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