TMI Blog1991 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Bills of Entry on 17-2-1987 the Customs Authorities claimed that the said pulses were liable to duty @ 25% by virtue of a Notification bearing No. 40/87-Cus., dated 4-2-1987 (hereinafter referred to as the said Notification). The said Notification amended an earlier Notification bearing No. 129/76-Cus., dated 2-8-1976 by which pulses of the type imported by the petitioner were completely exempted from Customs duty. Upon so being intimated by the Customs Authorities, the petitioner cleared the consignment of said pulses after payment of duty at 25% aggregating to Rs. 2,48,271.71 on 19-2-1987. As the petitioner entertained some doubts regarding the chargeability of the duty such payment of duty was made under protest. 3. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the public on 18-2-1987. The Madras High Court's order further granted relief to importers who had filed their Bills of Entry prior to 18-2-1987 by holding that the said notification became effective only from 18-2-1987 onwards. 6. By a letter dated 11-7-1989 the Shipping Company which dealt with the vessel on which the said consignment of pulses arrived in Calcutta, informed the petitioner that the vessel had arrived at the Sandheads on 16-2-1987 and in the Calcutta Dock on 17-2-1987. 7. The writ petition was moved on 17-2-1990. Directions were obtained by the respondents to file an affidavit on 13-3-1990. No affidavit has been used by the respondents till today. Therefore, the allegations contained in the writ petition must be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid public notice. Until the Official Gazette containing such notice has been published i.e., made available to the Public by circulation or by putting it on sale to the public, there is no effective public notice in the Official Gazette. 11. In that case the learned Judge was dealing with a situation whether an item of export was banned by public notice. The learned Judge found that until the public notice was made publicly known, the ban could not be enforced. 12. I see no reason for differing with the reasoning of the learned Judge in that case and I hold that the effective date of the said notification must be taken to the 18th February, 1987, i.e. when the Official Gazette was first made available to the public. The Bill of Entry w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
