2017 (3) TMI 632

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....the Appellant Mr. Amresh Jain(DR) for the Respondent ORDER The appeal is against the order dated 30.10.2013 of Commissioner of Customs (Import & General) New Customs House Airport, New Delhi. The appellants have imported Gold Bars liable to Customs duty and filed bill of entry on 21.01.2013 for clearing the said imported item. The goods were assessed, duty was discharged and the consignme....

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....said Notification was published in the Official Gazette only on 04.02.2013 and as such no differential duty arises on the import made on 21.01.2013. In support of his contention the appellant filed affidavit dated 07.02.2017 including the details furnished by Tax Research Unit, Ministry of Finance, Department of Revenue vide their letter dated 21.03.2014 as well as by the Manager Govt. of India Pr....

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....bservation of the Hon'ble Supreme Court relevant to the present case is as below. "2. Suffice is to state that in these proceedings, the respondent has ultimately succeeded inasmuch as this plea has been accepted and the Division Bench of the High Court has concluded that notification issued under Section 14(2) of the Customs Act cannot be held to have come into force with effect from 3-8-2001.....

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....e it effective, two conditions are mandatory, viz., (1) Notification should be duly published in the official gazette, (2) it should be offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. In the present case, admittedly, second condition was not satisfied inasmuch as it was offered for sale only on 6-8-2001, as it was published on....