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Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

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

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