The Supreme Court in case of Union Of India & Others versus M/s Param Industries Ltd. & Others (2015(6) TMI 732- Supreme Court) has held that notification shall come into force the day only when it has been published in the official gazette and has been made known to the public.

The Supreme Court in case of Union Of India & Others versus M/s Param Industries Ltd. & Others (2015(6) TMI 732- Supreme Court) has held that notification shall come into force the day only when it has been published in the official gazette and has been made known to the public.

In the instant case, respondent, who imported RBD Palmolein, cleared a part of the stock and passed a bill of entry on 3.8.2001. However, the same day, the notification was sent for publication and therefore, the department asked the respondent to pay the difference in tariff which was paid on the basis of earlier notification.

However, appellant contended that the said notification was presented for publication after business hours on 3.8.2001 and 4/5.8.2001 were holidays. So, it was made known to public on 6.8.2001 and therefore applicable w.e.f. 6.8.2001.

Honorable Supreme Court observed that though the notification may have been published on the date when the goods were cleared, it was not offered for sale by the concerned Board, which event took place much thereafter. Therefore, it was not justified and lawful on the part of the Department to claim the differential amount of duty on the basis of said notification.