TMI Blog2015 (8) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been produced to show the exact date on which notification was published in the Gazette. Annexure-R1 would only reveal that the notification was forwarded to the Manager, Government of India Press to publish the same in the Official Gazette and there is no record further to show that pursuant to the said letter Gazette notification was published on 3-8-2001 itself. But on a perusal, it is clear from Annexure-R1 that the date 6-8-2001 has been overwritten as 3-8-2001 and that apart in the letter sent to the Government of India Press on 3-8-2001 the said overwriting has not been attested or explained in the affidavit. Therefore impugned Notification was notified in official gazette to public only on 06.08.2001, duty becomes payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act. After correcting the values assessed, the Deputy Commissioner asked the petitioner to pay the differential duty of ₹ 1,13,11,872/-. The petitioner paid the same under protest. 4. Admittedly, in the present case, the crux of the issue is the impugned Notification dated 03.08.2001 was notified in the official gazette to the public only on 06.08.2001, therefore, it cannot be retrospectively applied to the goods imported on 03.08.2001 and 04.08.2001. A Division Bench of High Court of Karnataka dealt with the very same Notification in Param Industries Ltd., Vs. Union of India (2002 (150) E.L.T. 3 (Kar.) and settled the issue. The relevant portion of the said decision reads as under: 11. In the instant case, the point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue (Annexure-E in W.P. No. 34758 of 2001) addressed to the Director, Directorate of Publication, Government of India which shows that as per directions issued by earlier letter dated 12-8-1985, it was meant to restrict issuing of letters to the private parties intimating them about the date of actual publication in the Gazette as it was causing practical difficulties and was giving rise to disputes regarding validity of notification from the date of issue. Hence, petitioners are unable to produce documents showing exact date of publication and it is stated that it is for the respondents to show by producing relevant records that notification was published in the Gazette on 3-8-2001 itself. It is also to be seen that in response to a cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the date when it is issued by the Central Government for publication in the Official Gazette. The same analogy will apply to the instant case. As per the intention of the legislature and the order of the Supreme Court a notification can be said to be made on the same day only if it is published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. Failure to do so could not make a notification effective from the date of its issue for publication. This provision added with effect from 1-6-1998 also shows that the date of publication in the Official Gazette and the date of its issue for publication in the Official Gazette can be different. In the present case the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished in the Gazette. Annexure-R1 would only reveal that the notification was forwarded to the Manager, Government of India Press to publish the same in the Official Gazette and there is no record further to show that pursuant to the said letter Gazette notification was published on 3-8-2001 itself. But on a perusal, it is clear from Annexure-R1 that the date 6-8-2001 has been overwritten as 3-8-2001 and that apart in the letter sent to the Government of India Press on 3-8-2001 the said overwriting has not been attested or explained in the affidavit. Be that as it may. What is produced is the Xerox copy of the letter and therefore the said letter is not helpful to show that it was published in the Gazette on 3-8-2001 itself in the Gazette ..... X X X X Extracts X X X X X X X X Extracts X X X X
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