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TMI Blog2015 (8) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Nos.6, 7 and 8 dated 03.08.2001 and No.9 dated 04.08.2001 filed by the petitioner. 2. Heard the learned counsel for both sides. 3. The petitioner totally imported 3350.925 metric tons of RBD Palmolein edible oil on 03.08.2001 and 04.08.2001 and thereafter filed the bills of entry for warehousing as No.01/2001 dated 09.07.2001 and No.10/12 dated 26.07.2001 before the Customs authorities at Nagapattinam. The Deputy Commissioner assessed the goods on the basis of the value declared in terms of Section 14(1) of the Customs Act. In the meanwhile, on 03.08.2001, the Department of Revenue, Ministry of Finance issued a Notification No.36/2001-CUS(NT), by which, the value of US$ 372 per metric ton was fixed for RBD Palmolein edible oil un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sage received at Cochin Excise Office which was received at 11:44 p.m. on 3-8-2001 and at that time notification was yet to be published in the Gazette as copy contains endorsement "to be published in Gazette". In the statement of objections filed by respondents it is stated that notification was issued on 3-8-2001 and published on the same day in Gazette of India and displayed on notice board of Department of Publication as admitted in the petition. The petitioners have not admitted publication of notification in Gazette on 3-8-2001 and it is specifically averred that publication in the Gazette was subsequent to 6-8-2001. Further, the petitioners have produced copy of letter dated 1-2-1990 written by Government of India, Ministry of Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. Under the circumstances, no inference can be drawn that the notification dated 3-8-2001 was gazetted on the same day itself. It is also to be seen that the Parliament has added Sub-sections (4) and (5) to Section 25 of the Customs Act by Act 25 of 1998 with effect from 1-6-1998, prescribing that unless otherwise provided, every notification issued under Section 25(1) comes into force on the date of its issue by the Central Government for publication in Official Gazette with the further stipulation that such notification shall also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. This clearly shows the intention of the legislature that a notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d evidencing public affairs and the Court is required to presume its contents as genuine under Sections 35 and 38 read with Section 81 of the Indian Evidence Act unless contrary is proved. Despite directions the respondents have not chosen to produce the records to show that averment made in the writ petitions is false and that notification was published on 3-8-2001 itself. It is clear from the averments made in the affidavit dated 30-8-2002 and Annexure-R1 produced along with the affidavit that Annexure-R1 is not the Gazette notification, it is only a letter addressed to the Manager, Government of India Press, Mayapuri, New Delhi to publish the notification dated 3-8-2001 and no records have been produced to show the exact date on which no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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