The Union Of India & Ors. vs Ganesh DaBhojraj

Authority: Supreme Court Date: 2000-02-22 Section: 25(1) Acts: Customs Act 1962, Evidence Act 1872, Foreign Exchange Regulation Act 1947 Result: Revenue Citation: (2000) 159 CTR (SC) 178 : (2000) 244 ITR 691 (SC) Justices: B.N. Kirpal, M.B. Shah & R.C. Lahoti, JJ. Appeal No: Civil Appeal No. 6071 of 1999
Whether a notification issued under Section 25 of the Customs Act, 1962, withdrawing exemption from customs duty, comes into force immediately upon its publication in the Official Gazette, or only when it is made available to the public --- Held: It comes into force immediately upon publication in the Official Gazette.

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