Customs – Cestat Bangalore: A notification cannot be published unless it is digitally signed by the nodal officer – Exemption Notification dated 01.03.2018 was published in the Official Gazette only on 06.03.2018, after it was digitally signed, therefore, the enhanced rate of duty under the exemption notification was not payable on 01.03.2018, even though the entry inwards was granted to the vessel on 05.03.2018 – Appeal allowed [Order attached]

04-Feb-2023 14:05:57