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Supreme Court of India

Union of India & Ors. v. M/s G S Chatha Rice Mills & Anr.

Neutral citation
Reported as [2020] 14 S.C.R. 571
Bench Dr Dhananjaya Y Chandrachud, Indu Malhotra and K. M. Joseph JJ.
Decided 23 September 2020

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We hold that a Central Excise Notification can be said to have been published, except when it is provided otherwise, when it is so issued as to make it known to the public.

Judgment, page 91

From the headnote

Customs Tariff Act, 1975: ss.8A and 11A – Customs Act, 1962 – ss.12, 15, 17, 46 and 47 – Assessment of duty – Shift from m anual to electronic form of governance – Impact of – Publ ication of notification on e-gazette – Time of publication on e-gazette – Relevance of – Starting point for enforceability of e- notification – On 16 February 2019, the Union Government issued a notification (Notification 5/2019) u/s.8A of the Customs Tariff Act – The notification introduced a tariff entry by which all goods imported from Pakistan were subjected to enhanced customs du ty – The notification was

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