2024 (1) TMI 192

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.... by publishing the notification in the official gazette but also when the notification is offered for sale on the date of issue by the director of publicity and public relations of the board New Delhi. 2.2 He submits that on the information obtained under RTI, it is undisputed that the notification was offered for sale only on 21.09.2015. Therefore, in terms of Section 25(4)(b) the effective date of Notification is 21.09.2015 and relevant date for payment of duty is 18.09.2015, when entry inward was allowed. Accordingly, on the date of duty payable the notification was not in force. Hence, the increase of 5% duty is not applicable in the clearance under bills of entry dated 12.05.2015. 2.3 He submits that this issue has been considered in the appellant's own case by this Tribunal, in the case of Ruchi Soya Industries Ltd Vs. Commissioner of Customs Kandla 2020 (373) ELT 113 (Tri.-Ahm.). He submits that this Tribunal in the said judgment has considered various High Court's and Supreme Court's judgments and also Ministry of Finance clarification under office memorandum No. 336/4/2003-TRU dated 09.10 2003. Accordingly, in view of the judgment in the appellant's own case, in the ....

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.... 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, that means the date on which the notification is offered for sale shall be the relevant effective date of notification, even though, the date of issue of notification and publication is prior to the date of offer for sale. As regard the factual position, on the above dates the appellant have obtained a reply under RTI which is reproduced below :- GOVERNMENT OF INDIA DEPARTMENT OF PUBLICATION CIVIL LINES, DELHI 110054 Website : www.deptpub.gov.in Email : [email protected] (&) [email protected] TEL. : 23817823, 23819689 Fax : 23817846 ....

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.... 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 Industries Ltd. This judgment of M/s. M.D. Overseas Ltd. was also upheld by the Hon'ble Supreme Court. 6. In view of the above discussed facts coupled with the settled legal position in the judgment of M/s. Param Industries Ltd. (supra) and M/s. M.D. Overseas Ltd. (supra), the impugned order is not sustainable hence, the same is set aside, appeal is allowed." 4.3 In view of the above observation and the case law in the appellant's own case on the identical issue and law point in the present case the notification is effective from 21.09.2015 therefore, the appellant are no....

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....r that day is enclosed for further information. 2. The Printed Gazette was despatched from the Govt. of India Press, Mayapuri, New Delhi for sale on 21.09.2015. If you are not satisfied with this reply you may file an appeal to 1st Appellate Authority, Directorate of Printing. "B"Wing. Nirman Bhawan, New Delhi-110108. Enclos above (2 pages) Yours faithfully. (Karan Singh) CPIO/Officer-in-Charge Document 3 REGD. NO. D. [L..3300499 भारत का राजपत्र The Gazette of India . 365) No. 365] असाधारण EXTRAORDINARY भाग II-खम्य-उप-ख () PART II-Section 3-Sub-section (1) प्राधिकार में प्रकाशित PUBLISHED BY AUTHORITY नई दिल्सी, शुक्रवार, अगस्त 2003/ वाषण 10, 1925 NEW DELHI, FRIDAY, AUGUST 1, 2003SRAVANA I0. 1925 (राजस्व....

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....ªà¤¾à¤® तेल और उसका अंश, खुला या प्रपुंज रूप में जिसकी देशब मूल्य 2 प्रतिशत या ज्यादा और कुल केरोटिनाइड (बीटा केरोटिन) 500 से 2500 मिली ग्राम प्रति किलो हो। Document 4 THE GAZETTE OF INDIA: EXTRAORDINARY MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st August, 2003 No. 120/2003-CUSTOMS (Paar Sace. 300 C.S.R. 622 (R). In exercise of the powers conferred by mub-section (1) of Section 25 of the Canon Act, 1962 (52 of 1962 ), the Central Government, being satisfied that it la necessary in the public Interest so to do, hereby makes the following furt....

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....¤¦à¤¬à¤¾à¤µ से प्राप्त किया गया हो और जो कि निधारने केंन्ट्रीफिकेशन छानने के अलावा किसी भी प्रक्रिया से न गुजारा हो परंतु तेल को ठोस कणों से अलग करने के लिए सिर्फ पत्रिक शक्ति जैसा कि गुरुत्वाकर्म दबाव पा सेन्ट्रीफ्यूगत शक्ति का प्रय....

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....्ग मूल अधिसूचना सं. 21/2002 केन्द्रीय उत्पाद शुल्क, वारीख 1 मार्च, 2002 [स. का. नि. 128 (अ) भारतद्वारा प्रकाशित की गई थी और उसमें जुलाई, 2003 [स. का. नि. 611 (1) तारीख 29 जुलाई, 2003] 2195 GL/2003 किया (1) Document 5 नई दिल्ली1 अगस्त, 2003 121/2003-सीमाशुल्क सा.का.नि. 623 (अ).—केन्द्रीय सरकार, सीमाशुल्क अधिनिà....