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2021 (4) TMI 867 - HC - CustomsEffect of N/N. 1/2013 Custom dated 21.01.2013 - prospective effect or retrospective effect? - import of gold - HELD THAT:- Reliance can be placed in the case of M/S. MD OVERSEAS LTD. VERSUS UNION OF INDIA [2017 (5) TMI 742 - GUJARAT HIGH COURT] where it was held that the N/N. 1/2013Customs, though issued on 21.01.2013, was neither published in the official gazette nor was offered for sale on the said date, and therefore, would not come into force and be operative from 21.01.2013. Under the circumstances, the said notification cannot be made applicable to the goods imported by the petitioner which were cleared on 21.01.2013 Notice for final disposal returnable on 02.03.2021.
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