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2018 (3) TMI 1148 - HC - CustomsClassification of imported goods - Crude Palm Oil of Edible Grade in bulk - classification under Chapter Heading 15111000 of the Customs Tariff Act or otherwise - Whether the N/N. 46/2015-Cus dated 17.09.2015 is applicable to the present facts of the case? - Held that: - the amended Act 28 of 2016 has come into force with effect from 14.05.2016. It is trite law that any amendment to the Statute is prospective unless it i s explicitly made retrospective. It is not disputed by the Revenue that this amendment is prospective. Such being the position, the provisions of Section 25(4) as it stood prior to 14.05.2016 shall be made applicable to the facts on hand. If so, the two conditions contemplated under Section 25(4) of the Act has to be satisfied for the notification issued under Section 25(1) of the Act to come into force. Hon'ble Apex Court in the case of PARAM INDUSTRIES LTD [2015 (6) TMI 732 - SUPREME COURT], whereby the Hon'ble Apex Court while considering the identical issue as observed that two conditions are mandatory for bringing the notification under Section 25(1) of the Act into force and make it effective viz., (1). Notification should be published in the official gazette; and (2). It should be offered for sale on the date of its issue by Directorate of Publicity and Public Relations of the Board, New Delhi - it is held that notification may eve n though published on the date when the copies were cleared, it was not justified and lawful on the part of the department to claim the differential amount of duty on the basis of the said notification. Demand not justified - No claim of differential amount of duty can be made on the basis of the notification No.46/2015-Cus dated 17.09.2015, and the same deserves to be set aside - petition allowed.
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