TMI Blog2019 (9) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the appellants are not liable to pay duty in terms of above said notification. The Hon ble High Court in the case of M/S RASRASNA FOOD PVT. LTD. VERSUS THE UNION OF INDIA AND ORS. [ 2019 (8) TMI 1400 - PUNJAB AND HARYANA HIGH COURT] has held that the importers are liable to pay duty as the duty was applicable at the time of filing of bills of entry couple with the facts that of the imported goods having entered in the Territory of India on 16.02.2019, prior to the issuance of the Notification No. 05/2019-Cus dt. 16.02.2019. Appeal allowed - decided in favor of appellant. - Appeal No. C/60450/2019, C/60451/2019, C/60452/2019 –CU[DB] - Final Order No. 61018-61020/2019 - Dated:- 6-9-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of filing of bills of entry, the rate of basic customs duty was leviable for 0%, therefore, appellants were asked to pay duty in terms of Notification No. 05/2019-Cus dt. 16.02.2019 as the goods have been imported from Pakistan. The appellants are in appeal against the said orders. 3. The ld. Counsel for the appellants submits that the goods have been entered at Customs in India on 16.02.2019 and bills of entry were also filed on the same day before issuance of the Notification No. 05/2019-Cus dt. 16.02.2019. In that circumstance, they are not liable to pay duty in terms of above notification in the light of the decision of Hon ble Punjab Haryana High Court in the case of M/s Rasrasna Food Pvt Ltd in CWP No. 11887 of 2019 dt. 26.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally important for determination, inter alia, of rate of duty. Applying principles/requirement of presentation of bill of entry and entry inward of vehicle in view of the provisions of the Section 15 of the Customs Act, 1962 on the present case, following different situations/categories arise: i) Bill of Entry is presented on or before 16.02.2019 even though goods have not arrived. ii) Goods arrived on or before 16.02.2019 but bill of entry is not presented on 16.02.2019. iii) Goods arrived on or before 16.02.2019 and bill of entry is presented on or before 16.02.2019. In case where bill of entry has been presented on or before 16.02.2019 but vehicle has not arrived by the said date, amended rate of duty would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have no effect on the rate of duty applicable on fulfilling of the twin conditions provided for in Section 15 of the 1962 Act, moreso, in the electronically generated record of the department. The Hon'ble High Court of Karnataka in the case of Param Industries Ltd. versus Union of India 2002 (150) E.L.T. 3 (Kar.) has dealt with somewhat similar situation and held that higher Tariff Value would not be applicable because Notification was published in official gazette after normal working hours. The Hon ble Supreme Court vide order dated 05.05.2015 reported as Union of India Vs. Param Industries Ltd. 2015(321) E.L.T. 192 (S.C.) has upheld the view of the Karnataka High Court while dismissing the appeal filed by Union of India. The ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove and agreeing with the judgment of Karnataka High Court in case of Param Industries Pvt. Ltd. (Supra), duly upheld by the Hon'ble Supreme Court; and without going into vires of impugned notification, hold that all the Petitioners would be liable to pay duty as was applicable at the time of filing of bill of entry coupled with the fact of the imported goods having entered territory of India on 16.02.2019 prior to the issuance of the impugned notification. The Respondent shall release goods within seven days on payment of duty as declared and assessed, if not already paid, ignoring the impugned Notification No. 5/2019 (Supra). 7. As the Hon ble High Court has held that the importers are liable to pay duty as the duty was applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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