ISSUE:
Whether an exemption notification under Section 25 of the Customs Act, 1962, becomes enforceable solely upon its publication in the Official Gazette?
Whether the publication of a notification must be accompanied by its availability to the public for it to be legally operative?
RULE:
Operative Effect of Publication: A notification becomes legally effective upon publication in the Official Gazette, provided the governing statute prescribes this mode of notification, without requiring additional measures such as public availability unless explicitly stated.
Standard for Legislative Promulgation: Delegated legislation or subordinate notifications are deemed enforceable if published in accordance with the prescribed statutory mode, which typically requires gazette publication as a sufficient and customary method of notifying concerned parties.