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TMI Blog1991 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under Heading 44.08 of the Customs Tariff. They also filed another bill of entry for warehousing on 9-10-1986 covering 84 crates of identical goods. This Bill of Entry was substituted by a home consumption bill of entry which was noted on 23-10-1986. The partial exemption admissible in respect of basic duty. of Customs on wood and articles of wood falling under Heading No. 40.08 admissible under Notification No. 62-Cus., dated 13-7-1985[2] and 44.08 was withdrawn by Notification No. 439/86-Cus., dated 6-10-1986. Similarly by issue of the Notification No. 440/86-Cus., dated 6-10-1986 the exemption from auxiliary duty enjoyed by the said goods by virtue of Notification No. 311-Cus., dated 6-10-1986[3] was also withdrawn. The goods were ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force on 13-10-1986 since according to his information they were made available to the public on that day. He argued that the benefit of the Notification No. 62-Cus., dated 13-7-1985[6] and 311-Cus., dated 6-10-1986[7] was admissible to the appellants since the Bills of Entry were presented on 7-10-1986 and 9-10-1986. In support of his case Shri Mehta cited the following case law :- (i) Union of India v. Asia Tobacco Co. Ltd. - 1990 (50) E.L.T. 29 (Mad.) (ii) Sanjay Trade Concern v. Collector of Customs (Appeals) - 1990 (47) E.L.T. 43 (Tribunal) (iii) Silbans International v. Collector of Customs - 1989 (42) E.L.T. 632 (Tri.) = 1989 (14) ETR 174 (iv) Mahamed Sayeed v. UOI Others - 1990 (29) ECR 74 (Calcutta) 4. On behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case is whether the Notification Nos. 439 and 440-Cus. had come into force with effect from 6-10-1986 i.e. the date on which they were issued or they have to be taken to have come into force only from the date on which the Gazette in which they were published was made available for sale to the public. In this regard it is seen that it is well settled that Notifications issued by the Government in exercise of power under Rule 8 of the Central Excise Rules or under Section 25 of the Customs Act, 1962 can be enforced only from the date on which they are made known to the public by making a copy of the Gazette available for sale to public. Paragraph 11 of the decision of the Madras High Court in the case of Union of India V. Asia Tobacco Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale to the public only on 8-12-1982. The result is that the withdrawal Notification became effective only from that date viz., 8-12-1982." 7. Similarly in the case of Mahamed Sayeed v. Union of India and Others reported in 1990 (29) ECR 74 the Calcutta High Court has held that the date of release of the publication in which the Notification is published is the decisive date to make the notification effective. The relevant extracts from para 26 of the High Court s decision is reproduced below :- Neither the date of the notification nor the date of the Gazette counts for Notification within the meaning of the rule, but only the date when the public gets notified in the sense the concerned Gazette is made available to the public. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following endorsement :- Originally noted on 9-10-1986. Renoted vide A.C s order on 23-10-1986 in File No. 332-357/86 Imp It follows from the endorsement reproduced above, that originally the appellants had filed a bill of entry for warehousing in the prescribed form under Section 46(1) of the Customs Act, 1962 which reads as follows :- SECTION 46. Entry of goods on importation. - (1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form : Provided that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods, on the date of payment of duty. Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards." As observed by us earlier, the goods covered by Bill of Entry No. 1114 were entered for home consumption under Section 46(1) only on 23-10-1986 when the Bill of Entry for warehousing filed on 9-10-1986 was permitted to be substituted. Hence, in terms of Section 15(l)(a) the rate of duty applicable to the goods in question will be the rate in force on 23-10-1986. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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