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2018 (9) TMI 1676 - AT - CustomsEffective date of Notification 79/2008-Cus. dated 13.6.2008 enhancing the rate of Export Duty - On 13.6.2008, the goods were cleared for export after issuance of let export order. On the same date, Notification was issued, but was offered for sale on a later date - Effect of Notification - Held that:- The notification will come into force only after clause (b) of sub-clause (4) of Section 25 is also satisfied - In the present case, the information received under RTI Act from the Government of India Press shows that the notification was offered for sale or sent to the department only on 27.6.2008. Therefore, the notification cannot be said to have come into effect from 13.6.2008. It is pleaded by the appellant that the said information was received by the appellant only after filing the appeal and has prayed that the said document may be received as part of evidence - there are no reasons to discard the plea put forward by the appellant for the simple reason that the said information is a document issued under RTI Act by the concerned officer who is the CPIO and is authorized to issue such information. The issue as to when the notification would take its effect and the necessity for fulfilling the conditions in sub-clause (4) of Section 25 of the Customs Act has been addressed by the Hon’ble Supreme Court in the case of Param Industries Ltd. [2015 (6) TMI 732 - SUPREME COURT], where it was held that 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. Thus, the notification has not come into force on 13.6.2008 and therefore the appellant cannot be compelled to pay higher rate of duty as per the notification - appeal allowed - decided in favor of appellant.
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