1984 (3) TMI 247

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....under bill of entry No. D70 dated 1-2-1980 ex.s.s. 'JALAMOTHI'. The consignment was two boxes containing parts of motor graders. The appellant applied to the Assistant Collector for refund of duty on three grounds. Ground 1 - The exchange rate applied was incorrect. Ground 2 - That the goods were assessable under Notification No. 35/79-Cus. dated 15-2-1979. Ground 3 - The customs duty which had been paid on short supplied items needs to be refunded. The Assistant Collector admitted the claim for refund on ground 1 & 3, granting refund of Rs. 9,995.80 and Rs. 3,937.66 under the two items. 3.  In respect of ground 2, he said that the claimants had not produced documents called for by the Custom House and so he rejected thi....

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....inal date of Notification No. 35/79-Cus. 7.  He also said that the importers were to get refund on account of auxiliary duty, and on account of the fact that the assessable value for purposes of calculation of countervailing duty had not been correctly calculated. 8.  The learned counsel for the department opposed the appeal saying that notification No. 129/80-Cus. can take effect only from 1-7-1980, the date of its issue. Even if it contains explanatory memorandums that are supposed to clarify the scope and intentions of the amended Notification No. 35/79, the clarification is an amendment, and therefore, like all amendments can have effect only from the date of its issue. It cannot be employed with retrospective effect and....