2022 (12) TMI 623

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....oreign Trade for the import of various items. The petitioner is stated to have imported a consignment of dry dates and ingredients used for manufacture of 'Food Items' from a merchant exporter based in Karachi, Pakistan. The goods entered India on 16.02.2019 through the Land Customs Station Road Cargo, Attari Road, Amritsar, wherein the petitioner filed the checklist Bill of Entry, after making self-assessment and payment of Customs Duty of Rs. 2,14,534/-. In the late evening hours of 16.02.2019 after sunset, the respondents issued Notification No. 05/2019-Cus. whereby the Customs Duty on the goods imported from Pakistan were subjected to 200% duty. It is against such brief factual background that the instant writ petition was fi....

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....re 16.02.2019 i.e. before the impugned Notification was issued/uploaded at 8.45 p.m. on 16.02.2019 after working hours and as such if the impugned Notification is made applicable, it would amount to retrospective application, which is not permissible in law. Operative portion of the judgment rendered by the Co-ordinate Bench in M/s Rasrasna Food Pvt. Ltd. (supra) was in the following terms:- "In all the present cases/writ petitions, the Petitioners placed import orders prior to 16.02.2019 and received goods in India on or before 16.02.2019, admittedly before the impugned Notification was issued/uploaded at 8.45 PM on 16.02.2019 after the working hours. If the impugned notification is made applicable to them, it would amount to r....