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M/s Kundan Rice Mills Ltd. Versus C.C. New Delhi-I

2017 (3) TMI 632 - CESTAT NEW DELHI

Increase in the rate of duty - Effect of N/N. 1/2013-Cus. Dated 21.01.2013 amending the N/N. 12/2012-Cus dated 17.03.2012, which had the effect of increasing the basic Customs duty from 4% to 6% - prospective effect or retrospective effect? - whether demand of differential 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 .....

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al duty unjustified - appeal allowed - decided in favor of appellant. - Customs Appeal No. C/50760/2014-[DB] - Final Order No. 50572/2017 - Dated:- 9-2-2017 - Mr. S.K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member(Technical) Mr. Bipin Garg for the Appellant Mr. Amresh Jain(DR) for the Respondent ORDER The appeal is against the order dated 30.10.2013 of Commissioner of Customs (Import & General) New Customs House Airport, New Delhi. The appellants have imported Gold Bars liable t .....

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was effective from 21.01.2013, the date on which the goods were assessed and cleared. The impugned order confirmed the differential demand of Customs duty amounting to ₹ 61,68,773/-. 2. The Ld. Counsel for the appellant submitted that the appellants are not liable to differential duty as the amending Notification dated 21.01.2013 cannot be given effect from that date in terms of Section 25(4) of the Customs Act, 1962. It is his case that the said Notification was published in the Official .....

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Notification 01/2013 dated 21.01.2013 which had affect on rate of duty, was sent for publication after the office hours of 21.01.2013 and was in fact printed and made available for public only on 04.02.2013. There is no dispute on these facts. The requirement of Section 25(4) of the Customs Act is very clear regarding the publication and offer for sale of Notifications issued by the Govt. In this regard, we refer to the decision of Hon ble Supreme Court in Param Industries Ltd. 2015 (321) ELT 1 .....

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