Publication of rule, regulation, etc., in Electronic Gazette

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

1. Union of India vs G. S. Chatha Rice Mills

   Supreme Court of India 23 Sep 2020 Binding (SC) Reportable (2020) 16 SCC 692 (Param Industries reference); Reportable

   Court's Decision & Legal Precedent

   A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the time it is published in the e-Gazette, not from the commencement of the day on which it is issued. The rate of duty applicable to imported goods entered for home consumption is determined with reference to the date and time of presentation of the bill of entry under Section 15 of the Customs Act 1962 read with Regulation 4(2) of the Bill of Entry Regulations 2018. Bills of entry presented before the notification is published in the e-Gazette are assessed at the rate of duty in force at the time of their presentation. Subordinate legislation issued under Section 8A cannot have retrospective effect unless the parent statute expressly or by necessary implication authorizes it. The General Clauses Act 1897 Section 5(3) does not apply to delegated legislation. In the electronic age, the precise time of publication of notifications in e-gazettes and the precise time of filing of bills of entry on the customs automated system are legally significant for determining the applicable rate of duty.

   On this section: Provides that publication in Official Gazette or Electronic Gazette satisfies publication requirement; date of publication is the date of the Gazette first published in any form

   Read the full order on eCourts India

2. Union of India vs Devansh Overseas

   Supreme Court of India 23 Sep 2020 Binding (Supreme Court) Reportable Reportable

   Court's Decision & Legal Precedent

   A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the precise time of its publication in the e-gazette and cannot apply retrospectively to bills of entry presented before such publication. The rate of duty applicable to imported goods entered for home consumption under Section 46 of the Customs Act 1962 is determined with reference to the date and time of presentation of the bill of entry as crystallized by the deeming fiction in Regulation 4(2) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018. Once a bill of entry is deemed to have been presented and self-assessment completed under Regulation 4(2), the rate of duty stands crystallized and cannot be altered by a subsequently issued notification. Customs authorities cannot reassess bills of entry under Section 17(4) on the basis of a subsequently issued notification where the self-assessment was correctly done at the time of presentation based on the rate of duty then in force.

   On this section: Provides for publication of rules, regulations, notifications in e-gazette; date of publication is deemed to be date of gazette first published in any form

   Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.