TaxTMI 
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2024 (2) TMI 24
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....s Mehta, Learned Consultant appearing on behalf of the appellant submits that the department's contention is that the Notification is effective on the date of publication thereof in the official gazette. In the present case, the Notification was issued on 17.09.2015, therefore, as per the department, this date is effective date of the Notification. 2.1 He submits that during the relevant period un-amended sub-section 4 of section 25 of the Customs Act provides that the effect of the Notification will come into force not only 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 subm....
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....2015. In this regard, we scanned below the relevant RTI information : 4.1 From the above letter dated 12th October, 2015 given by CPIO, it is clear that the Notification No. 46/2015-CUS was put on sale to the general public on 21.09.2015. The relevant provision regarding issuance of notification is provided under Section 25 (4) which is reproduced below: "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 and Public Relations....
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....e 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 PUBLICATIO CIVIL LINES, DELHI 110054 Website : www.deptpub.gov.in....
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....- 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 1-8-2003, GSR 622(E), Serial No. 365 and bearing GI No. 2195, dated 1-8-2003. With the above documents it is clear that the Notification No. 120/2003-Cus., though issued on 1-8-2003 and published on 1-8-2003 but offered for sale only on 4-8-2003. Therefore, the same came into effect on 4-8-2003, whereas the Bills of Entry were filed on 1-8-2003 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 Co....
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....ingly, the appellant are eligible for re-assessment of bills of entry on the basis of un-amendment Notification No. 46/2015-CUS at the rate of 7.5% duty. 5. Accordingly, the impugned order is set aside and appeals are allowed with consequential relief. ( Pronounced in the open court on 29. 01. 2024 ) ============= Document 1 12 23 By speed post File No. O&M/19152/2015 To Shri Pawan Awasthi, - LIG-171, 2nd Floor, Rose Apartment, Sec-18-B, GOVERNMENT OF INDIA DEPARTMENT OF PUBLICATION CIVIL LINES, DELHI-110054. Website: www.deptpub.gov.in Email: [email protected] (&) [email protected] TEL.: 2381 7823/2381 9689 Fax: 2381 7846. Dwarka, New Delhi- 110 078. Sub: Information under RTI Act, 2005. ....