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Issues involved: Determination of the effective date of a Customs duty notification for imported goods.
Summary: 1. The appellant imported Pure Tarethalk [Acid] (PTA) and warehoused the goods in a Customs bonded warehouse. Clearances were made in October with payment of Customs duty. The Customs basic duty was increased from 100% to 150% by a notification dated September 30, 1985. 2. The question was whether the enhanced duty rate applied to goods cleared from the warehouse between September 30, 1985, and October 31, 1985. The Tribunal held that the appellant was aware of the notification on October 8, 1985, and was liable to pay the differential duty from that date. 3. The appellant argued that the notification was effectively published on November 1, 1985, based on a letter from the Assistant Collector. Reference was made to a previous court judgment regarding the proper publication of Central Excise notifications. 4. Following the legal precedent, it was determined that the notification was considered published when made known to the public. The letter indicated that the Gazette containing the notification was available for sale on November 1, 1985, establishing that as the effective date of the notification. 5. The appeal was allowed, setting aside the Tribunal's decision. The appellant was directed to pay the differential duty from November 1, 1985, with provisions for refund if applicable. No costs were awarded. This judgment clarifies the importance of the effective date of a notification in determining the liability for Customs duty on imported goods and emphasizes the requirement for proper publication to ensure legal validity.
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