2020 (2) TMI 400

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....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 Supreme Court in the case of GANESH DAS RAJ BHOJRAJ - 2000 (116) ELT 431 (SC), wherein it was held that notification issued under section 25 of the Customs Act, would come into operation as soon as it is published in the Gazette of India that is the date of publication of Gazette and no further publication is contemplated, Ordered final assessment directing the appellants to pay differential duty of Rs. 42,24,000/-. Being aggrieved by the said Order-In-Original, appellant filed appeal before Commissioner (Appeals) which came to be dismissed and the Order passed by the Adjudicating Authority was maintained. Therefore, the present appeal. 2. Shri Rajesh Rawal, Learned Counsel appearing on behalf of the appellant submits that the Adjudicating Authority as well as Commissioner (Appeals) decided the matter on the basis of unamended section 25 (4) and judgment of Hon'ble Supreme ....

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....inding of the impugned order. 4. We heard both the sides and perused the records. The issue to be decided is whether the Notification No. 120/2003 dated 01.08.2003 is effective from the date of publication i.e. 01.08.2003 as proposed by the revenue or from the date of offer for sale of the said notification i.e. 04.08.2003 as claimed by the appellant. In this regard, relevant section 25(4)(a)(b) is reproduced below, which is prevalent at the relevant time :- "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 Gaz....

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....ame into effect on 04.08.2003, whereas the Bills of Entry were filed on 01.08.2003 therefore, the benefit of unamended Notification No. 21/2002-Cus dated 1st March, 2002 was available to the appellant. The Adjudicating Authority as well as the First Appellate Authority have decided the matter solely on the basis of Hon'ble Supreme Court judgment in the case of GANESH DAS BHOJRAJ (supra). 5. On careful reading of the said judgment, we find that the said judgment is not in reference of amended section 25(4)(a)(b) of Customs Act, 1962. We observe that despite pointing out this legal position to both the Lower Authorities they have brushed aside even the judgment of Karnataka High Court in the case of M/S. PARAM INDUSTRIES LTD. which has considered the judgment of GANESH DAS BHOJRAJ, therefore, both the Lower Authorities have not followed the judicial discipline. The decision of Karnataka High Court was subsequently upheld by the Hon'ble Supreme Court as cited (supra). On the identical issue the jurisdictional Gujarat High Court in the case of M/S. M.D. OVERSEAS LTD. also taken the same view as was taken by the Karnataka High Court and Supreme Court in the case of M/s. Param Industr....

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....¹à¥‹ जाने पर कि ऐसा करना लोकहित में आवश्यक है, भारत सरकार के वित्त मंत्रालय (राजस्व विभाग), की अधिसूचना सं. 21/2002 - सीमाशुल्क, तारीख 1 मार्च, 2002 में निम्नलिखित और संशोधन करती है, अर्थात:- उक्त अधिसूचना में, सारणी में, - (क) क्रम सं. 34 के सामने, स्तंभ (3) कà¥....

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.... भी प्रक्रिया से न गुजरा हो परंतु तेल को ठोस कणों से अलग करने के लिए सिर्फ यांत्रिक शक्ति जैसा कि गुरूत्वाकर्षण, दबाव या सेन्ट्रीफ्यूगल शक्ति का प्रयोग किया गया हो। सोखने वाली छानक प्रक्रिया, अंशों में अलगाना या कोई ऐसी भौतिक à¤....

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....रत के राजपत्र, असाधारण द्वारा प्रकाशित की गई थी, और उसमें अंतिम संशोधन अधिसूचना सं. 118/2003 केन्द्रीय उत्पाद शुल्क, तारीख 29 जुलाई, 2003 [सा. का. नि. 611 (अ) तारीख 29 जुलाई, 2003] द्वारा किया गया था। 2195 GL/2003 (1) Document 2 2 THE GAZETTE OF INDIA: EXTRAORDINARY (PART II - Snc. 3(1)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st August, 2003 No. 120/2003 - CUSTOMS G.S.R. 622 (E). In exercise of the powers conferred by sub-section (1) of Section 25 o....

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....¤•à¥€ धारा 25 की उपधारा (1) द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, यह समाधान हो जाने पर कि ऐसा करना लोकहित में आवश्यक है, कि सीमाशुल्क टैरिफ अधिनियम, 1975 ( 1975 का 51 ) की पहली अनुसूची में आने वाले सभी उपकरण और उपभोग्य नमूने जो कि रसायनिक हथियार ....

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....सायनिक हथियार समझौते के अनुसार किए जाने वाले निरीक्षण या प्रमाणन करने हेतु आवश्यक हैं; और (ख) राष्ट्रीय प्राधिकरण, रसायनिक हथियार समझौता में संयुक्त सचिव या उप सचिव, यथास्थिति, सोमाशुल्क उपायुक्त या सहायक सीमाशुल्क आयुक्त को यह ....