TMI Blog2020 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... pay duty as was applicable at the time of filing/generating of bill of entry on EDI system 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 - Respondent(s) shall release goods within seven days on payment of duty as declared and assessed, if not already paid, ignoring the impugned N/N. 5/2019 - Petition allowed. - Civil Writ Petition No.9954 of 2020 (OM) - - - Dated:- 15-10-2020 - Mr. Justice Jaswant Singh And Mr. Justice Sant Parkash For the Petitioner : Mr. Saurabh Kapoor, Advocate For the Union of India : Mr. Sourabh Goel, Senior Panel counsel For the Respondent : Mr. Ravi Sharma, Advocate ORDER SANT PARK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Station, Attari, Amritsar and made declaration as per documents supplied by the Exporter. However, respondent No.1, vide Notification No.05/2019 enhanced the Customs Duty on all goods imported from Pakistan @ 200%. On 20.02.2019, respondent No.3 re-assessed the Bill of Entry to 200% customs duty as against the original tariff rate as declared in the bill of entry. Respondent No.4, vide public notice dated 20.03.2019 ordered auction of the material imported vide the aforesaid bill of entry, without serving any notice to the petitioner. Since the goods were not permitted to be cleared at the original rate of duty, petitioner, vide letter dated 14.05.2019 requested for re-export of the goods which was allowed vide order dated 10.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 which were duly assessed on the same day. As per Section 46 of the Act, the bill of entry is presented electronically on the customs automated system. The Petitioners presented bill of entry electronically on the customs automated system. At the time of presentation of bill of entry, the Notification No. 5/2019 (Supra) was not in existence and it came into force at 8:45 PM of 16.02.2019. At the time of presentation of bill of entry, Notification (Supra) was not in existence and goods had already entered into India. It means twin conditions of presentation of bill of entry and arrival of vehicle stood complied with prior to issue of said Notification. The bill of entry was presented electronically and all customs formalities stood co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Kanak Exports (Supra ) has already held that delegated legislation cannot be made applicable from retrospective effect. In all the present cases/writ petitions, the Petitioners placed import orders prior to 16.02.2019 and received goods in India on or before 16.02.2019, admittedly before the impugned Notification was issued/uploaded at 8.45 PM on 16.02.2019 after the working hours. If the impugned notification is made applicable to them, it would amount to retrospective application which is not permissible in law. 14 . We thus in view of the above 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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