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2021 (6) TMI 555 - HC - CustomsEnhancement of rate of duty on the day ship arrived vide Notification dated 17.09.2015 - Reassessment of the subject goods imported by the respondent - Crude Palm Oil of Edible Grade in bulk - whether the enhanced rate of customs duty was liable to be paid by the respondent importer? - Recovery of dues under IBC - HELD THAT:- The issuance of the Notification must be followed by its publication in the Official Gazette and on such publication being offered for sale on the date of its issue. If for any reason, the Notification issued by the Central Government is published and offered for sale on the date of its issue, but offered for sale on a later date, then it is only with effect from the date of which it is offered for sale, such a Notification would become enforceable. Mere issuance of a Notification without its publication is of no consequence, inasmuch as unless a Notification is published, the persons to whom it applies would not be aware of the same, unless there is knowledge or awareness of issuance of such a Notification. The person to whom it is to apply cannot be affected by the consequence of such a Notification or have the benefit of such a Notification in the absence of having knowledge about the same - The two requirements are to be complied, namely, publication of the said Notification and offering of the same for sale by the Directorate of Publicity and Public Relations of the Board, New Delhi. This is to ensure that on the date the said Notification comes into force, the same is published and available to the persons to whom it would apply. The learned Single Judge was justified in holding that notification dated 17.09.2015 could not have been made applicable to the imported goods in question and the demand for payment of differential amount of duty was rightly quashed by the learned Single Judge - Appeal dismissed. Recovery of dues under IBC - dues are not part of the resolution plan approved by the adjudicating authority under Section 31 of the “IBC” - HELD THAT:- The provisions of Section 238 of “IBC” states that the provisions of “IBC” shall have effect, notwithstanding anything inconsistent therewith contained in any other law for the time being in force or any instrument having effect by virtue of any such law. Further, it is noted that crown debts do not take precedence even over secured creditors, who are private persons. This is clear on a reading of Section 238 of “IBC” which provides for the overriding effect of “IBC” notwithstanding anything inconsistent contained in other law for the time being in force or effect by any such law. This matter does not require to be remanded to the NCLT, Mumbai, before which forum the resolution plan was approved. This is on the ground that this appeal has been dismissed on merits and the respondent has succeeded on merits in this appeal, and the appellants have not produced any material to demonstrate that the claim in the instant case was part of the resolution plan approved by the NCLT, Mumbai. Appeal dismissed on merit.
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