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Customs - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Increase in the rate of duty vide notification dated 21.01.2013 ...


Duty Increase Notification Not Retroactive; Differential Duty Demand Unjustified Due to Publication Delay.

March 16, 2017

Case Laws     Customs     AT

Increase in the rate of duty vide notification dated 21.01.2013 - goods were assessed and cleared was 21.01.2013 - admittedly the Notification was printed, published and offered for public only on 04.02.2013 as such the affect of the Notification cannot be given to any day prior to that date - demand of differential duty unjustified - AT

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