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2016 (9) TMI 670 - HC - CustomsEffective date of notification - Notification No.36/2001-Cus(NT) dated 03.08.2001 - notification issued for publication in the gazette on 03.08.2001 - gazette made available to public on 07.08.2001 - Circular No.46/2001 dated 10.08.2001 - import of edible oil including palmolein oil - bill of entry for home consumption was filed on 03.08.2001 - powers conferred to fix the tariff value - Section 14(2) of the Customs Act, 1962 - customs duty paid on invoice value 248 U.S. dollars - whether liablity to pay customs duty at the tariff value, fixed under Notification No.36/2001, of 372 U.S. dollars per metric tonne correct? Held that: - the decision in the case Param Industries Ltd [2015 (6) TMI 732 - SUPREME COURT] is relied upon where it was held that Notification No.36/2001 came into force on or after 06.08.2001, the action of the respondents in applying the tariff value prescribed therein, for the earlier import of R.B.D. Palmolein oil on 03.08.2001, is illegal. Customs duty on R.B.D. Palmolein oil, imported on 03.08.2001, could only have been levied on its invoice value, and not on the tariff value prescribed subsequently in Notification No.36/2001 dated 03.08.2001. The High Court has stated 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 - the notification will be effective only from 06.08.2001. Petition disposed off - decided in favor of petitioner.
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