2015 (6) TMI 732

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....Mr Rana Mukherjee, Sr. Adv., Ms Kasturika Kaumudi, Adv. and Mr Shekhar Kumar, Adv. For the Respondents : Mr Vivek K Tankha, Sr. Adv., Mr G L Rawal, Sr. Adv., Mr Ashwani Kumar, Adv., Mr Rajesh Rawal, Adv., Mr D Kumanan, Adv., Mr Ashwani Kumar Dhatwalia, Adv. and Mrs D Bharathi Reddy, Adv. ORDER Civil Appeal Nos. 7801-7811 of 2004 The respondents herein are engaged in the export and import of various edible oils. They have been importing edible oils in bulks through various ports throughout the country. The respondent had imported RBD Palmolein which had arrived at the port of destination and the same were cleared after payment of import duty of 85 per cent of its value. This import duty was paid pursuant to the notification which....

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....itself or it was published on a later date. However, from the record, it gets revealed that the notification was sent for publication after the normal office hours, i.e., much after 5 p.m. on 03.08.2001. It was almost at the midnight, may be few minutes before 12 in the night. Even if it is to be treated as notification having been published on 03.08.2001 itself, i.e., just before the midnight, an issue has arisen as to whether it could be made effective qua the goods which were already cleared during the day time on the basis of earlier notification. However, it is not necessary to go into this issue at all. What we find is that the High Court has stated that for bringing the notification into force and make it effective, two conditions....