Union of India v. Ganesh Das Bhojraj (AIR 2000 SC 1102)

The Supreme Court said: when the Customs Act, 1962, Section 25 uses the Gazette for notifying exemptions or changes, the rule starts on publication in the Official Gazette. No extra step like “public availability” is needed.

• Gazette publication = legal notice to all.
• Personal knowledge is not required.
• Pankaj Jain Agencies approved; Apar (P) Ltd. view rejected.

1. Does a Section 25 notification start working only by Gazette publication?
2. Must the notification also be made available to the public before it binds?

• Operative Effect of Publication: If the statute says “publish in Gazette,” publication itself makes it operative.
• Promulgation Standard: Delegated legislation is enforceable when issued in the prescribed mode—normally, Gazette publication is enough.

Held: A Section 25 notification becomes effective on its Official Gazette publication. No extra step—such as separate public availability—is needed. The Court accepted the Gazette showing publication on 4 February 1987. The appeal was allowed; the High Court decision was set aside; the respondent was liable to 25% duty under Notification No. 40/87-Cus.

• Where a statute prescribes Gazette publication, publication is completion of notification.
• Delegated legislation does not need proof of actual knowledge to bind affected persons.
• Pankaj Jain Agencies is the correct view; Apar (P) Ltd. is not good law on this point.

The ruling gives certainty. Traders and officers can rely on the Gazette date. It prevents disputes over who knew what, and when, and keeps the system predictable.

Mnemonic: “Gazette In, Game On.”

1. Gazette In: When the notification hits the Gazette, it’s law.
2. No Extra Spin: No need to prove public access or knowledge.
3. Precedent Win: Follow Pankaj Jain Agencies, not Apar.

Issue

Does a Section 25 notification bind from Gazette publication, or only when publicly available?

Rule

Where the statute prescribes Gazette publication, publication itself makes the notification operative.

Application

The Government produced the original Gazette dated 4 Feb 1987. That publication completed the notification; no further step was needed.

Conclusion

The Supreme Court allowed the appeal. The notification was valid from 4 Feb 1987; 25% duty applied.

Official Gazette

The Government’s approved publication for laws and notices.

Delegated Legislation

Rules/notifications made under powers given by an Act.

Exemption Notification

A notice that reduces or removes duty for certain goods.