Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 547 - AT - CustomsDemand of short paid duty due to changes in rate of duty - Gold - enhancement of duty - HELD THAT:- The appellant filed the Bill of Entry on 21.01.2013 and paid the Customs Duty @4% as per the demand by the Customs Department. Further we find that the goods were cleared at 5.40 pm on the same day. We also find that on the same day Notification 01/2013 dated 21.01.2013 was issued enhancing the rate of duty from 4% to 6% but the said Notification was not published in the Gazette of India and in fact it was published on 01.02.2013 and thereafter offered to public for sale on 04.02.2013. Further we note that as per Section 25(1) of the Act, the said Notification would come into force only on 04.02.2013 when it was offered for sale to the public. On 21.01.2013 when the goods were cleared, the rate of Customs duty was 4% as per the unamended Notification 12/2012 dated 17.03.2012 and the appellant has correctly paid the Customs duty on the said goods. Appeal allowed - decided in favor of appellant.
|