2018 (3) TMI 1396 - HC - Customs

Clearance of the imported RBD Palmolein (Edible Grade) - Held that - in view of the judgment Union of India Vs. Param Industries Ltd. 2015 (6) TMI 732 - SUPREME COURT , the petitioner would work out their remedy before the appropriate Authorities, for which, the learned senior standing counsel for the respondents has no objection - Writ Petition is disposed of giving liberty to the petitioner to work out their remedy before the appropriate Authorities in accordance with law.

Summary

Issues:
- Writ of mandamus to permit clearance of imported RBD Palmolein
- Interpretation of a judgment regarding the conditions for bringing a notification into force

Analysis:
The judgment by the High Court of Madras involved a Writ Petition seeking a mandamus to direct the 3rd respondent to allow the clearance of imported RBD Palmolein covered under a specific Bill of Lading. The petitioner requested clearance on payment of assessed customs duty based on Bills of Entry filed and assessed during a particular period. The court heard arguments from both parties' counsels, where the petitioner's counsel referred to a judgment by the Apex Court in Union of India Vs. Param Industries Ltd. The Apex Court in that case highlighted the mandatory conditions for bringing a notification into force, emphasizing the necessity for proper publication and offering for sale by the Directorate of Publicity and Public Relations of the Board, New Delhi. The court noted that in the present case, the second condition was not satisfied as the notification was offered for sale after the goods were cleared. Consequently, the court disposed of the Writ Petition, allowing the petitioner to seek remedy before appropriate authorities in line with the judgment in Union of India Vs. Param Industries Ltd. The authorities were instructed to decide the petitioner's case on merits and in accordance with the law outlined in the referenced judgment.

This judgment underscores the importance of adhering to procedural requirements for notifications to be valid and enforceable. It also highlights the significance of following legal precedents set by higher courts, ensuring that decisions are made in accordance with established legal principles. The judgment serves as a reminder for parties involved in similar cases to diligently follow legal procedures and seek remedies in alignment with relevant legal frameworks and past judicial decisions.