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Customs - Highlights / Catch Notes

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Levy of safeguard duty - Determination of effective date and ...


Safeguard Duty Not Effective Before Official Gazette Publication, Tribunal Rules in Favor of Importer.

May 17, 2024

Case Laws     Customs     AT

Levy of safeguard duty - Determination of effective date and time of implementation of Notification - The appellant argued that the notification was only effective from its publication date in the Official Gazette, which was 24.02.2013. The Tribunal considered various judicial precedents and concluded that a notification becomes effective only upon its publication in the Official Gazette. Since the appellant’s goods were imported before the publication date, the safeguard duty could not be imposed.

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