TMI Blog2021 (4) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... hough issued on 21.01.2013, was neither published in the official gazette nor was offered for sale on the said date, and therefore, would not come into force and be operative from 21.01.2013. Under the circumstances, the said notification cannot be made applicable to the goods imported by the petitioner which were cleared on 21.01.2013 Notice for final disposal returnable on 02.03.2021. - R/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof, this Hon'ble Court be pleased to quash and set aside the assessment of the said five Bills of Entry at 30%. (b) That your Lordships may be pleased to issue a Writ of Mandamus under Article 226 of the Constitution of India, ordering and directing the Respondents to forthwith return, refund and pay back to the 1st Petitioner the excess duty, being the difference between 30% and 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rendered by the Karnataka High Court in the case of Param Industries Ltd. vs. Union of India , 2002(150) E.L.T 3 (Kar.) and upheld by the Apex Court as well as the decision of the Apex Court in the case of Union of India and others vs. M/s. G.S. Chatha Rice Mills another , 2020 (9) TMI 903. 3. Notice for final disposal returnable on 02.03.2021. Direct service is permitted. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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