2020 (2) TMI 400

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....f duty under Notification No. 21/2002-Cus dated 01.03.2002. The said notification was amended vide Notification No. 67/2003 dated 30.04.2003 whereby the duty rate was specified @ 70%. Accordingly, AC, Customs, Kandla denied the benefit of Notification No. 21/2002 as amended by 67/2003. In terms of Notification No. 120/2003 dated 01.08.2003 which was disputed by the appellant on the ground that the said notification was not published on the day when they filed the Bill of Entry. The Adjudicating Authority referred to Office Memorandum No. 336/4/2003-TRU dated 09.10.2003 issued by Ministry of Finance which revealed that the actual date of publication of Notification No. 120/2003(supra) as 01.08.2003 and by relying upon the judgment of Hon'ble....

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.... 01.08.2003 but the same was put on sale to the general public on 04.08.2003. This has been replied vide Letter dated 7th August, 2015 in reply to RTI query. It is his submission that as per the amended Section 25 (4)(a)(b) coupled with Karnataka High Court in the case of M/S. PARAM INDUSTRIES LTD. it was clear that the effect of Notification is from 4.8.2003 and not from 1.8.2003. He submits that the decision of the Hon'ble Supreme Court in the case of GANESH DAS BHOJRAJ is not applicable in the facts of the present case for the reason that at the relevant date amended section 25(4) was in force, dealing with the same judgment of PARAM INDUSTRIES LTD (supra) was given. This decision of Hon'ble Karnataka High Court has been affirmed by the ....

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...."Section 25 (4) Every notification issued under sub-section (1) [or sub-section (2A)] shall,- (a) Unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette; (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity nd Public Relations of the Board, New Delhi" 4.1 From the above section, particularly from clause (b) it is clear that the notification shall come into force when the notification is issued, published in the Official Gazette and also offered for sale. Therefore, all the three event are necessary i.e. notification should be issued, published in the Official Gazette of Central Government and offered for sale,....

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....ime limit. Yours faithfully, Sd/- (G.D. Pandey) Central Public Information Officer 4.2 From the above reply the date on which the notification was put on sale to general public is 04.08.2003. To ascertain whether this reply is relevant to the notification No. 120/2003-Cus dated 01.08.2003 the gazetted notification is reproduced below:- 4.3 From the perusal of the above Gazetted Notification it is clear that the reply is in respect of Notification No. 120/2003-Cus dated 01.08.2003 GSR 622 (E), Serial no. 365 and bearing GI No. 2195 dated 01.08.2003. With the above documents it is clear that the Notification No. 120/2003-Cus though issued on 01.08.2003 and published on 01.08.2003 but offered for sale only on 04.08.2003. Therefore, t....