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2022 (12) TMI 623 - HC - CustomsIncrease in rate of customs duty on import of dry dates - Effective date - Filing of Bill of Entry prior to the issue of notification - goods imported from Pakistan were subjected to 200% duty - Case projected on behalf of the petitioner was that the impugned Notification dated 16.02.2019 can only be prospective in operation. - HELD THAT:- In Paragraphs 7 and 8 of the writ petition, there are specific averments to the effect that the petitioner had filed a checklist Bill of Entry, which was filed by the Clearing House Agent of the petitioner in the online EDI Portal of Customs wherein Job No. 3568 dated 16.02.2019 was allotted, seeking clearance of the goods for home consumption. In support of such assertion, a copy of the checklist copy of Bill of Entry stands appended and placed on record as Annexure P Still further in Paragraph 8 of the writ petition, there is a positive assertion that the goods in question had arrived before 18.00 hours on 15.02.2019 and the IGM (Import General Manifest) was filed on 16.02.2019 and the checklist Bill of Entry having also been filed on 16.02.2019. Under such circumstances, generation of the Bill of Entry would be seen as a mere procedural fallout. Revenue is not in a position to controvert that the petitioner has placed the import orders prior to 16.02.2019 and has also received goods on or before 16.02.2019 and in any case prior to issuance of the impugned notification which was uploaded on 16.02.2019 at 8.45 p.m. Following the decision in M/s Rasrasna Food Pvt. Ltd. [2019 (8) TMI 1400 - PUNJAB AND HARYANA HIGH COURT], the writ petition is allowed
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