9911796707
TMI Blog1990 (8) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that both the appellants are engaged in the business of export of goods. In May, 1985 both the appellants exported black pepper to U.S.A., details of which are as follows : A.No. Name of Appellant Shipping Bill No. & Date Quantity Date of Examination & passing of Cargo 2609/86-D M/s. Jaya Bharat International Ltd. 352/7-5-1985 15050 Kg 09-5-1985 2610/86-D M/s. Jaya Bharat International Ltd. 569/9-5-1985 15050 Kg 09-5-1985 2611/86-D M/s. Multi Trade (India) Ltd. 357/7-5-1985 15050 Kg 09-5-1985 2612/86-D M/s. Multi Trade (India) Ltd 351/7-5-1985 15050 Kg 10-5-1985 Subsequently both the appellants filed their separate applications with respect to their individual consignment for refund of duty on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by another Notification No. 148/85-Customs, dated 7-5-1985 amended the rate of export duty on black pepper to Rs. 3 per kg. In these premises he submitted that the duty paid by both the appellants while exporting black pepper as detailed above was not leviable as the said Notification rescinding the earlier Notification No. 41-Cus., dated 16-2-1979 and Notification No. 148/85-Customs, dated 7-5-1985 subjecting the black pepper to export duty of Rs. 3 per kg are not applicable in the present case. For, both the said Notification Nos. 147/85-Customs and 148/85-Customs, both dated 7-5-1985 published in the Official Gazette on 7-5-1985 were made known to the public much later. To buttress his submission he cited the case of Asia Tobacco Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to Rs. three per kg are not in dispute. Likewise the fact that the appellants exported black pepper on 7-5-85 in three cases and on 09-5-85 in one case and paid duties in terms of the said Notification No. 148/85-Customs, dated 7-5-1985 are also not in dispute. The legal position that the Notification published in the Official Gazette comes into effect on the day when it was made available to the public appears to be the settled legal position. However in the instant case there is no evidence on the record to show that it was made available to the public only on 10-5-75 i.e. to say after the export of the black pepper in question as contended by the appellants. That apart, circumstances on the record are eloquent against both the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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