TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 130
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....o gold coins, imported by the petitioners. 2. For ready reference, the impugned Notifications Nos. 24/2015-2020, dated 25th August, 2017 and 25/2015-2020, dated 25th August, 2017, issued by the DGFT, are reproduced thus: Notification No. 24/2015-20, dated 25th August, 2017: "To be published in the Gazette of India Extraordinary Part-II, Section - 3, Sub-Section (ii) Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Notification No. 24/2015-2020 New Delhi, Dated: 25th August, 2017 Subject: Amendment in Para 2.07 of Foreign Trade Policy 2015-2020. S.O.(E): In exercise of powers conferred by Section 3 of FT (D&R) Act, 1992, read with paragraph 1.02 and 2.01 of the Foreign Trade Policy, 2015-2020, as amended from time to time, the Central Government hereby adds one more provision in Para 2.07 of the Foreign Trade policy (2015-20) on Principles of Restriction as under: 2.07 Principles of Restriction (i) Relating to the importations or exportations of gold or silver. 2. Effect of this Notification: Principle of Restriction "Relating to the importations or exportations of gold or silver" is added a....
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....17 (a) and 9.11 of the HBP 2015-20 read thus: "2.17 Date of reckoning of Import / Export - (a) Date of reckoning of import is decided with reference to date of shipment / dispatch of goods from supplying country as given in Paragraph 9.11 of Handbook of Procedures and not the date of arrival of goods at an Indian port." ***** "9.11 Date of shipment/Dispatch in respect of Imports Date of shipment/dispatch for imports will be reckoned as under:- S.No. Mode of Transportation Date of Shipment / Dispatch (ii) By Air Date of relevant Airway Bill provided this represents date on which goods left last airport in the country from which the import is effected." 6. It is clear, from a reading of aforesaid two provisions in the HBP, that the date of import, for the purposes of application of the provisions of the FTP and HBP, would be the date of shipment/dispatch of goods from the supplying country of export. This date would, ordinarily, be the date of airway bill, issued by the last port, from which the goods departed en route to India. 7. It has been held by the Supreme Court in U.O.I. v. Asian Food Industries (2006) 13 SCC 542, that the provisions of the FT (D & R) Act, the ....
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....ional treasures of artistic, historic or archaeological value; (f) Conservation of exhaustible natural resources; (g) Protection of trade of fissionable material or material from which they are derived; (h) Prevention of traffic in arms, ammunition and implements of war." 15. Notification No. 24 added, after the aforesaid eight clauses (a) to (h) in para 2.07 of the FTP 2015-2020, a ninth clause, viz. clause (i), by virtue whereof the import of gold - which would include, needless to say, gold coins - became restricted. 16. On par with Notification No.24, Notification No.25, also issued by the DGFT on 25th August, 2017, inserted policy condition no. 4 in Chapter 71 of the ITC(HS) 2017, which, too, made imports of gold coins, classifiable under Tariff Heading 7118 of the Customs "restricted". 17. Para 2.08 of the FTP, which deals with imports/export of restricted goods/services, reads thus: "2.08 Export/Import of Restricted goods/Services Any goods /service, the export or import of which is "Restricted‟ may be exported or imported only in accordance with an Authorisation/Permission or in accordance with the procedure prescribed in a Notification / Public Notice is....
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....No.20/2015-2020. 23. The petitioners, however, contend that the gold coins imported by them could not be subjected to the rigours of the aforesaid Notification Nos. 24 and 25, or of Public Notice No. 20, for the simple reason that they already stood imported before the impugned notifications and Public Notice came into force. 24. It is averred, in the writ petition, that the above Notifications and Public Notice were published, in the Official Gazette, only on 28th August, 2017. The petitioners would seek to contend that the impugned Notification Nos. 24/2015-2020 and 25/2015-2020, both dated 25th August, 2017, became effective only consequent on their publication in the Official Gazette. The gold coins in questions having been imported prior thereto, inasmuch as they had left the country of dispatch on 25th August, 2017, Notification Nos. 24 and 25, both dated 25th August, 2017 and Public Notice No. 20, also dated 25th August, 2017, having been published in the Official Gazette three days thereafter, on 28th August, 2017, could not apply to them. 25. In order to buttress their submissions that the impugned Notification Nos. 24 and 25, dated 25th August, 2017 were published in t....
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....chnology Act, 2000, it has been decided in consultation with Department of Legal Affairs to switch over to exclusive e-publishing of the Government of India Gazette Notification on its official website with effect from 01.10.2015 and to do away with the physical printing of Gazette Notification. The date of publishing shall be the date of e-publication on official website by way of electronic gazette in respect of Gazette Notifications. The Gazette Notification can be accessed and downloaded/printed from the official e-Gazette website i.e. www.egazette.nic.in free of cost. All the Ministries and Departments are requested to give wide publicity to bring this to the notice of all attached & subordinate offices, PSU, etc., as well as various stakeholders including all private users. This issues with the approval of competent authority. Sd/- (Kailash Choudhary) Under Secretary to the Govt. of India" (Emphasis supplied) 32. The endorsement on the electronic copy of the Gazette, whereby the impugned Notification Nos. 24 and 25, dated 25th August, 2017, were notified, seen in juxtaposition with Section 8 of the IT Act, and of the OM dated 30th September, 2015 supra, of the Minist....