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2017 (3) TMI 632 - AT - CustomsIncrease in the rate of duty - Effect of N/N. 1/2013-Cus. Dated 21.01.2013 amending the N/N. 12/2012-Cus dated 17.03.2012, which had the effect of increasing the basic Customs duty from 4% to 6% - prospective effect or retrospective effect? - whether demand of differential duty justified, as the date on which the goods were assessed and cleared was 21.01.2013, but assessee claims that the said Notification was published in the Official Gazette only on 04.02.2013 and as such no differential duty arises on the import made on 21.01.2013 - Held that: - Notification 01/2013 dated 21.01.2013 which had affect on rate of duty, was sent for publication after the office hours of 21.01.2013 and was in fact printed and made available for public only on 04.02.2013. There is no dispute on these facts - admittedly the Notification was printed, published and offered for public only on 04.02.2013 as such the affect of the Notification cannot be given to any day prior to that date - demand of differential duty unjustified - appeal allowed - decided in favor of appellant.
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