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2015 (8) TMI 782 - HC - CustomsDetermination of Rate of duty - Effective date of issue of notification - Notification dated 3.8.2001, published date is 6.8.2001 - Valuation of Goods – Retrospective effect of Notification – Deputy Commissioner assessed goods imported by petitioner on basis of value declared however after issuance of Notification, fixing value at US$ 372 per metric ton for RBD Palmolein edible oil, petitioner was asked to pay differential duty calculated on basis of said notification Held that:- In the case of Param Industries Ltd., Vs. Union of India [2002 (9) TMI 115 - HIGH COURT OF KARNATAKA], it was observed that, no records have been produced to show the exact date on which notification was published in the Gazette. Annexure-R1 would only reveal that the notification was forwarded to the Manager, Government of India Press to publish the same in the Official Gazette and there is no record further to show that pursuant to the said letter Gazette notification was published on 3-8-2001 itself. But on a perusal, it is clear from Annexure-R1 that the date 6-8-2001 has been overwritten as 3-8-2001 and that apart in the letter sent to the Government of India Press on 3-8-2001 the said overwriting has not been attested or explained in the affidavit. Therefore impugned Notification was notified in official gazette to public only on 06.08.2001, duty becomes payable only from date it was notified in official gazette – Hence, impugned demand set aside – Petition allowed –Decided in favour of Assesse.
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