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2015 (8) TMI 782 - MADRAS HIGH COURT

2015 (8) TMI 782 - MADRAS HIGH COURT - TMI - Determination of Rate of duty - Effective date of issue of notification - Notification dated 3.8.2001, published date is 6.8.2001 - Valuation of Goods Retrospective effect of Notification Deputy Commissioner assessed goods imported by petitioner on basis of value declared however after issuance of Notification, fixing value at US$ 372 per metric ton for RBD Palmolein edible oil, petitioner was asked to pay differential duty calculated on basis of .....

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te 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 only from date it was notified in official gazette Hence, impugn .....

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ent not to apply the Tariff value introduced vide Notification No.36/2001-Cus (NT) dated 03.08.2001 for the consignment of Bills of Entry 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 befo .....

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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 ( .....

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equirements of Section 14(2) of the Customs Act. 12. In the facts of the given case, it is clearly averred in the petitions that notification dated 3-8-2001 was not gazetted on the same day. 4th and 5th were public holidays and hence notification must have been published in the Gazette only after 6-8-2001 and petitioners' Counsels have also produced copy of fax message 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 pu .....

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o 6-8-2001. Further, the petitioners have produced copy of letter dated 1-2-1990 written by Government of India, Ministry of Finance, Department of Revenue (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 .....

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tment of Publication, Delhi vide his letter dated 10-9-2001 has informed the petitioners that Issue No. 548 of the Official Gazette was made available for public sale on 6-8-2001 as per the records of the department. The issue number of the Customs Notification No. 36/2001-CUS (N.T.), dated 3-8-2001 being 549, it is clearly established that the said notification was made available for public sale on or after 6-8-2001, and therefore, the question of publication of the notification dated 3-8-2001 .....

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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 is to be effective from the date when it is issued by the Central Government for publication in the Official Gazette. .....

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f 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 said notification was published in the Official Gazette on 6-8-2001 and not before 6-8-2001 and was offered for sale not before 6-8-2001. Therefore, even as per the judgment of the Hon'ble Supreme Court, the said notification is to be effective with effect from 6-8-2001. The learned Central Government Standing Counsel has not been able to show that .....

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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, .....

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