2024 (2) TMI 381

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....ayashree Sarathy, learned Counsel for the petitioner, Mr. Gadi Praveen Kumar, Deputy Solicitor General of India appearing for respondent No.1 and Mr. Dominic Fernandes, Senior Standing Counsel for CBIC appearing for respondent Nos.2 to 4. Perused the material on record. 2. The instant Writ Petition was filed seeking the following relief : - "In the aforementioned reasons, it is just an....

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....s the challenge to Sub-section (2) of Section 14 of the Customs Act, 1962 is concerned, he does not press that relief and he confines the relief so far as the challenge to the Notification No.36 of 2021 dated 03.08.2001 and Notification No.40 of 2001 dated 28.08.2001. 4. Further, in the course of the hearing, the learned counsel for the petitioner submitted that the notification dated 03.08.200....

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.....B.D. Palmolein oil, imported on 03.08.2001, could only have been levied on its invoice value, and on the tariff value prescribed subsequently in Notification No.36 of 2001 dated 03.08.2001. Both the Writ Petitions are allowed. However, in the circumstances, without costs. The miscellaneous petitions pending, if any, in these Writ Petitions, are closed." 5. From the aforesaid given factual matr....

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....06.08.2001. We are endorseing the same view and we do not find any reasons to interfere with the said notification. However, since we are endorse the view of the Division Bench of this Court in W.P.No.19303 and W.P.No.20536 and 2001, it stands clarified that the effect of the said notification would be only from 06.08.2001 onwards but not from 03.08.2001. 7. Since the Notification No.40 of 2001....