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Union of India & Others Versus M/s Param Industries Ltd. & Others

2015 (6) TMI 732 - SUPREME COURT

Effective date and time of effective Rate of Duty - Effect of notification - bill of entry was filed filed on 03.08.2001 - notification was sent for publication after the normal office hours, i.e., much after 5 p.m. on 03.08.2001. - Held that:- For bringing the notification into force and make it effective, two conditions are mandatory, viz., (1) Notification should be duly published in the official gazette, (2) it should be offered for sale on the date of its issue by the Directorate of Publici .....

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of the Department to claim the differential amount of duty on the basis of said notification. - Decision in the case of 'Harla v. The State of Rajasthan' [1951 (9) TMI 37 - SUPREME COURT] followed - Decided against Revenue. - Civil Appeal Nos. 7801-7811 of 2004, Civil Appeal No. 1808 to 1813 of 2013, Civil Appeal No. 4875 to 4876 of 2015, Civil Appeal No. 9661 of 2014, (Arising out of SLP(Civil) No. 17415 of 2013) , (Arising out of SLP(Civil) No. 23141 of 2013) - Dated:- 5-5-2015 - A. K. Sikri A .....

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rathi Reddy, Adv. ORDER Civil Appeal Nos. 7801-7811 of 2004 The respondents herein are engaged in the export and import of various edible oils. They have been importing edible oils in bulks through various ports throughout the country. The respondent had imported RBD Palmolein which had arrived at the port of destination and the same were cleared after payment of import duty of 85 per cent of its value. This import duty was paid pursuant to the notification which was in existence as on that date .....

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ff value in respect of RBD Palmolein had been raised to USD 372 per metric ton and therefore, the respondent was liable to pay the difference in the tariff which was paid on the basis of earlier notification. The respondent contested the aforesaid demand raised in the show cause notice by filing reply and contending that the notification which was issued under Section 14(2) of the Customs Act, raising the import duty had not come into effect from 03.08.2001. The respondent filed the writ petitio .....

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r date. However, from the record, it gets revealed that the notification was sent for publication after the normal office hours, i.e., much after 5 p.m. on 03.08.2001. It was almost at the midnight, may be few minutes before 12 in the night. Even if it is to be treated as notification having been published on 03.08.2001 itself, i.e., just before the midnight, an issue has arisen as to whether it could be made effective qua the goods which were already cleared during the day time on the basis of .....

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fied inasmuch as it was offered for sale only on 06.08.2001, as it was published on 03.08.2001 in late evening hours and 04/05.08.2001 were holidays. We are in agreement with the aforesaid view taken by the High Court which is in confirmity with the law laid down by this court in 'Harla v. The State of Rajasthan' [1952 (1) SCR 110] wherein this court formulated the aforesaid principle in the following manner: - "The principle underlying this question has been judicially considered i .....

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