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2024 (2) TMI 381 - TELANGANA HIGH COURTConstitutional validity of Notification No.36 of 2021 dated 03.08.2001 and Notification No.40 of 2001 dated 28.08.2001 - Effective Date of Notification - Prescribing tariff value prescribed therein, for the earlier import of R.B.D. Palmolein oil - HELD THAT:- Given the fact that the Division Bench already has considered veracity of the said notification and reached to a conclusion that the said notification is bad to the extent of it being made applicable from 03.08.2001 instead of 06.08.2001 - the same view is endorsed here and there are no reasons to interfere with the said notification. Since the Notification No.40 of 2001 also is identically same, the said notification also is held to be proper, however, it is made clear that the effect of the said notification also would be applicable from the date it was published in the Official Gazette and not from any earlier period of time. In view of the submission made by the learned counsel for the petitioner that under protest, the petitioner had cleared the entire liability, it is made clear that the petitioner can and will be at liberty to avail the appropriate benefits from the Department in terms of the aforesaid two notifications being made applicable from the date on which they were published in the Official Gazette - the Writ Petition is disposed of.
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