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Customs - Highlights / Catch Notes

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Effective date of amendment of notification - In the present ...


Exemption Notification's Effective Date Set as March 6, 2018, Following Digital Signature and Publication Timing.

February 6, 2023

Case Laws     Customs     AT

Effective date of amendment of notification - In the present case the notification dated 01.03.2018 was digitally signed on 06.03.2018 at 17:15 hours and before that it could not have been uploaded for publication. Thus, the exemption notification would come into force only on 06.03.2018. - AT

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