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2017 (3) TMI 632

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..... ial duty justified, as the date on which the goods were assessed and cleared was 21.01.2013, but assessee claims that the said Notification was published in the Official Gazette only on 04.02.2013 and as such no differential duty arises on the import made on 21.01.2013 - Held that: - Notification 01/2013 dated 21.01.2013 which had affect on rate of duty, was sent for publication after the office h .....

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..... The appellants have imported Gold Bars liable to Customs duty and filed bill of entry on 21.01.2013 for clearing the said imported item. The goods were assessed, duty was discharged and the consignment was cleared on the same day. The Govt. issued Notification 1/2013-Cus. Dated 21.01.2013 amending the Notification 12/2012-Cus dated 17.03.2012 which had the effect of increasing the basic Customs d .....

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..... d affidavit dated 07.02.2017 including the details furnished by Tax Research Unit, Ministry of Finance, Department of Revenue vide their letter dated 21.03.2014 as well as by the Manager Govt. of India Press, New Delhi vide his letter dated 27.08.2014. 3. We have heard both the sides and perused the appeal records. 4. The admitted facts are that the Notification 01/2013 dated 21.01.2013 whic .....

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..... lea has been accepted and the Division Bench of the High Court has concluded that notification issued under Section 14(2) of the Customs Act cannot be held to have come into force with effect from 3-8-2001. There was some dispute as to whether the notification was published on 3-8-2011 itself or it was published on a later date. However, from the record, it gets revealed that the notification was .....

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..... rate of Publicity and Public Relations of the Board, New Delhi. In the present case, admittedly, second condition was not satisfied inasmuch as it was offered for sale only on 6-8-2001, as it was published on 3-8-2001 in late evening hours and 4/5-8-2001 were holidays. 5. In the present case, admittedly the Notification was printed, published and offered for public only on 04.02.2013 as such t .....

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