2018 (8) TMI 1026

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....ts of the case are that M/s State Trading Corporation of India Ltd. (actual importer) imported 250 pieces of 1 kg Gold Bar totally weighing 250 Kgs for which the bill of entry no. 9080770 dated 21.01.2013 was filed and cleared it from Air Cargo Complex, Ahmedabad. Subsequently, sold to the appellants as stated by them in their NOC letter dated 2.07.2015. On same day i.e. 21.01.2013, the rate of du....

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....therefore, the officers and staff of the Customs department was not available, the said goods could not be cleared on the date instead relevant bill of entry was filed immediately on next working day i.e. 21.01.2013. The refund claim was rejected by the adjudicating authority on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to ....

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.... 192 (SC), Kundan Rice Mills vs Commissioner of Customs, New Delhi 2017 (352) ELT 184 (Tri. Del), National Exports vs Commissioner of Customs (Port), Kolkata 2009 (245) ELT 668 (Tri-Kolkata), Agarwal Industries Ltd. vs UOI 2016 (340) ELT 145 (A.P.), Ruchi Infrastructure Ltd. vs UOI 2015 (325) ELT 673 (Ker.), Bipin M Pujara vs CC 1999 (107) ELT 298 (Cal.), Asia Tobacco Co. Ltd. vs UOI & Ors. 1984 (....

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....Accordingly, on the date of filing bill of entry i.e. 21.01.2013, the old rate of 4% shall be applicable. This very same issue related to the same notification has been considered by this Hon'ble Tribunal in the case of Kundan Rice Mills (supra) wherein the Hon'ble Supreme Court judgment of Param Industries Ltd. (supra) was considered and held that the Notification No. 1/2013-Cus was printed publi....