2020 (1) TMI 1404 - HC - Customs

Interpretation of statute - Whether the Statutory Notification can be amended by another Statutory Notification or also can be amended by a clarificatory circular, such as Circular No.1/20 19 dt.02.05.2019? - HELD THAT - Prima fade, the Circular No.1/2019 dt.02.05.2019, which was relied upon by the 3rd respondent in the impugned order dt. 13.11.2019 (Order-in- Original No.91/2019) cannot be said to have amended the Notification published in the Gazette of India vide S.O.No.2357(F) dt.03.10.2012 notifying the Electric and IT Goods (Requirement of Compulsory Registration) Order, 2012. The said notification only mandated compulsory registration for notified product categories including Printers and Plotters, but did not deal with Multi- function Devices, which by virtue of Circular No.1/2019 dt.02.05.2019 are now treated in the category of Printers and Plotters notified under the above order attracting the requirement of compulsory registration. Thus, the Statutory Notification can only be amended by another Statutory Notification and not by a clarificatory circular, such as Circular No.1/20 19 dt.02.05.2019 - there shall be interim direction to respondents 2 to 4 to release MFDs imported vide Bill of Entry No.42607 19 dt.29.07.2019 and Bill of Entry No.4690645 dt.29.08.2019, respectively, on payment of duty within a period of two (02) weeks from today. List on 18.02.200 for counter of respondents.

Summary

The High Court of Telangana held that a circular cannot amend a statutory notification. Circular No.1/2019 did not amend the Notification on compulsory registration of Electric and IT Goods. Multi-function Devices now fall under the category of Printers and Plotters requiring compulsory registration. The court directed respondents 2 to 4 to release imported MFDs upon payment of duty within two weeks. Next hearing scheduled for 18.02.2020 for respondents' counter.