Home Case Index All Cases Customs Customs + SC Customs - 2015 (6) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 732 - SC - CustomsEffective date and time of effective Rate of Duty - Effect of notification - bill of entry was filed filed on 03.08.2001 - notification was sent for publication after the normal office hours, i.e., much after 5 p.m. on 03.08.2001. - Held that:- For bringing the notification into force and make it effective, two conditions are mandatory, viz., (1) Notification should be duly published in the official gazette, (2) it should be offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. In the present case, admittedly, second condition was not satisfied inasmuch as it was offered for sale only on 06.08.2001, as it was published on 03.08.2001 in late evening hours and 04/05.08.2001 were holidays. - 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. - Decision in the case of 'Harla v. The State of Rajasthan' [1951 (9) TMI 37 - SUPREME COURT] followed - Decided against Revenue.
|