Effective date of amending notification - In the notification ...

Notification Effective Upon Issuance Due to Lack of Specific Enforcement Date, Confirmed by Section 25(4)(a) and Case Law.

April 4, 2017

Case Laws Customs HC

Effective date of amending notification - In the notification dated 27.01.2017, nothing has otherwise been provided as regards the date of its enforcement. Therefore, it remains beyond the pale of doubt that its operation would be governed by Clause (a) of Sub-section (4) of Section 25; and, accordingly, it has come into force on the date of issuance and not before. - HC

View Source

← Previous Next →

Effective date of amending notification - In the notification ...

Notification Effective Upon Issuance Due to Lack of Specific Enforcement Date, Confirmed by Section 25(4)(a) and Case Law.

April 4, 2017

Case Laws Customs HC

You may also like:

Effective date of notification - The effective date of a notification under Section 25(4) of the Customs Act is determined not only by the date of publication in the...

Refund of excess duty paid under protest - date on which notification came into effect. - The Tribunal referred to Section 5A of the Central Excise Act, which stipulates...

Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

Import Policy regime of Radio Navigation Equipment under ITC (HS) 4 digit code 8526 modified - Notification

Foreign Exchange Management (Guarantees) (Amendment) Regulations, 2012 – Amendment in Regulations 2 And 4 - Notification

Levy of safeguard duty - Determination of effective date and time of implementation of Notification - The appellant argued that the notification was only effective from...

Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty...

The writ petition challenging notices u/ss 13(2) and 13(4) of the SARFAESI Act, 2002, including alleged arbitrary action for non-compliance with a letter of arrangement...

Income Tax Notifications u/s 35AC - Notification no. 4 to 13 dated 27-4-2011 (ii) DGFT Public Notices (iii) CBEC's Excise Circular

Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear,...

CONSOLIDATED FDI POLICY (EFFECTIVE FROM 10-4-2012) updated upto 22-09-2012

The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

Deduction u/s 54B - LTCG - Assessee technically may have defaulted in not filing the return under section 139(4). But, however, utilized the capital gains for purchase...

The notification amends the existing Customs notification No. 50/2017 to implement various Basic Customs Duty (BCD) rate changes effective February 2, 2025. Key...

Refund claim of excess Central Excise duty paid - Effective date of notification - the Notification were not offered for sale by the Directorate of Publicity and were...

Quick Updates: