TaxTMI 
TaxTMI 
2019 (9) TMI 1364
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.... dt. 16.02.2019. As all the appeals are having common facts, therefore, all the appeals are disposed off by a common order. 2. The facts of the case are that the appellants were importing different commodities namely cement, ajwain, goggles, dry dates etc from Pakistan. The goods entered in Indian Territory on 16.02.2019 and importers filed the bills of entry on 16.02.2019. The bills of entry were assessed, but prior to deposit the duty on clearance of the goods, Government of India at about 8.30 pm issued the Notification No. 05/2019-Cus dt. 16.02.2019, wherein the Government levied import duty @200% on goods imported from Pakistan. The duty has not been increased by way of withdrawal of exemption notification or items wise increased ra....
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.... whereas the Hon'ble Punjab & Haryana High Court has passed the order in the case of M/s Rasrasna Food Pvt Ltd (supra), wherein the Hon'ble High Court has observed as under: "10. Having heard arguments of both the counsels and scrutinized record of the case, we are of the opinion that intent and purport of impugned notification was to discourage import from Pakistan and not to penalize Indian importers. All the Petitioners presented bill of entry on 16.02.2019 during working hours and duty liability was assessed on the same day because goods were presented alongwith bill of entry. There is no writ petition where bill of entry was filed prior to entry inward of vehicle carrying imported goods. 11. As per above quoted Sectio....
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....tions), the amended rate which came into force at 8:45 PM cannot be applied. 12. The Petitioners presented bills of entry on 16.02.2019 which were duly assessed on the same day. As per Section 46 of the Act, the bill of entry is presented electronically on the customs automated system. The Petitioners presented bill of entry electronically on the customs automated system. At the time of presentation of bill of entry, the Notification No. 5/2019 (Supra) was not in existence and it came into force at 8:45 PM of 16.02.2019. At the time of presentation of bill of entry, Notification (Supra) was not in existence and goods had already entered into India. It means twin conditions of presentation of bill of entry and arrival of vehicle sto....
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....of the case in Param Industries (Supra), which makes out a case in favour of the petitioners. 13. That on account of peculiar and emergent situation, the impugned notification was issued whereby items even subjected to nil rate of duty are subjected to 200% rate of duty. The said rate cannot be called as simple increase in rate of duty. We agree with contention of the Counsel for the petitioners that 200% rate of duty actually amounts to prohibition of import of goods from Pakistan. Such a notification cannot be retrospective or applied retrospectively. Hon'ble Supreme Court in the case of Kanak Exports (Supra) has already held that delegated legislation cannot be made applicable from retrospective effect. In all the present cases/....