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2017 (5) TMI 742 - HC - CustomsEffect of N/N. 1/2013 Custom dated 21.01.2013 - prospective effect or retrospective effect? - import of gold - case of petitioner is that the customs duty at the prevailing rate of 4.12% in terms of N/N. 12/2012 Cus dated 17.03.2012 was already deposited, and the N/N. 1/2013 Customs dated 21.01.2013 cannot be applied retrospectively to the goods already cleared - Held that: - On plain reading of sub-section (4)(a) of section 25 of CA, it can be inferred that the notification comes into force from the date it is issued by the Central Government for publication in the Official Gazette; but it is equally obligatory that the same shall also be published and offered for sale on the date of issue by the Directorate of Publicity and Public Relations of the Board. Thus, the legislature had envisaged a common date of coming into force of the notification and date of publication and sale, and hence, the expression “the date of issue” is required to be construed accordingly, viz. when the notification is issued and is published and offered for sale - the respondents cannot be heard to contend that sub-section (4)(b) of section 25 of the Act is only directory and not mandatory. The facts emphasized in the present case, reveal that the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent to Kitab Mahal on 04.02.2013. Clearly, therefore, the N/N. 1/2013Customs, though issued on 21.01.2013, was neither published in the official gazette nor was offered for sale on the said date, and therefore, would not come into force and be operative from 21.01.2013. Under the circumstances, the said notification cannot be made applicable to the goods imported by the petitioner which were cleared on 21.01.2013. Petition allowed - decided in favor of petitioner.
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