ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 08.07.2025
CESTAT Ahmedabad Holds Customs Notification
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has allowed the appeal of Patanjali Foods Limited, holding that Customs Notification No. 46/2015-Cus dated 17.09.2015 became effective only on 21.09.2015โthe date it was offered for saleโrather than its issuance date.
Background: The Customs Duty Dispute
The dispute centered around a 5% increase in customs duty introduced by Notification No. 46/2015-Cus, issued on 17th September 2015. Patanjali Foods challenged the retrospective imposition of higher duty, asserting that their goods were cleared on 18th September 2015โbefore the notification was legally enforceable. They cited Section 25(4)(b) of the Customs Act, 1962 (as it existed then), which clearly provided that a notification becomes enforceable only when published and offered for sale by the Directorate of Publicity and Public Relations of CBIC.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Ahmedabad
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379
Leave a Reply