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2024 (5) TMI 794 - CESTAT AHMEDABADDetermination of effective date and time of implementation of Notification No. 5/2012-Cus - Whether the appeal is liable to pay safeguard duty on electrical insulators of glass which is imposed by Notification No. 5/2012-Cus (Safeguard), or otherwise - HELD THAT:- It can be seen that various courts and Tribunal has taken a consistent view that the date of effect of Notification shall be from the date of publication of the Notification in the Official Gazette and not merely from the date of Notification. In the present case, it is admitted fact that the publication of the Notification was made on 24.02.2013 whereas the entry inward of the import goods was allowed on 24.12.2012, therefore on that date the Notification had not come into force, accordingly on the import in the present case, the safeguard duty under Notification No. 5/2012-Cus dated 20.12.2012 cannot be demanded. Accordingly, the impugned order is set aside and appeal is allowed. Since the entire duty demand is not sustainable as discussed above, penalty on the co-appellant M/s Velji P Sons which is consequential to the demand of duty will also not sustain. Accordingly, the impugned order is set aside. Appeal is allowed with consequential relief, if any, as per law.
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