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TMI Blog1997 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Govt. of India was published in the Gazette of India. The effect of the said notification was that the effective rate of Customs duty in respect of aluminium alloys coated carbon steel sheets in coils was increased from 40% to 60% for the purposes of Custom duty and the rate of auxiliary duty was increased from 30% to 40%. 4. When the appellants went to pay the assessed duty the Custom authorities revised the assessment of duty by applying the revised rates as prescribed by the notification dated 22-6-1984. The appellant paid the higher duty demanded by the Custom authorities and got cleared the goods. 5. Thereafter the appellant filed eight refund applications claiming refund of the said excess duty. The Assistant Collector of Customs rejected the claims of the appellant on the ground that the entry inward to vessel S.S. Master George was granted on 22-6-1984 therefore the goods are subject to levy of duty at the rate which was in force on 22-6-1984 that is the revised rate of duty as per notification No. 186/84, dated 22-6-1984. The appellant filed appeals and the Collector of Customs (Appeals) dismissed the appeals. 6. The learned counsel appearing on behalf of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification will become operative only on the date of which the said gazette was put on sale to the public and was available for circulation. The learned counsel contended that in his case the prior bill of entry was assessed on 20-6-1984 by the Custom authorities on the rate of duty prevalent on that date. Hence the rejection of their claim on the ground that entry inward to the vessel was granted on 22-6-1984 and the rate of duty notified vide notification dated 22-6-1984 is not justified specially in case when the notification was not put on sale to the public on 22-6-1984. 8. Shri K.K. Jha, learned SDR appearing on behalf of the department contended that the relevant date for assessing the duty is the date of entry inward of the vessel even if the bill of entry has been presented before that date. He further contended that Section 15(1) of the Customs Act, 1962 provides : The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, (a) in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that section; (b) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty notified by the notification No. 186/84 printed in official gazette dated 22-6-1984 will come into force only on the date on which the said gazette was put on sale to the public and was available for circulation. The Hon ble Supreme Court in case of Pankaj Jain (supra) held that rules and notification take effect from the date of publication in the official gazette. In view of the Supreme Court decision in Pankaj Jain Agencies (supra) we find no force in this contention also. The appeals are dismissed. 11. [Order per : S.K. Bhatnagar, Vice President]. - I observe that ld. DR s observations have a lot of force. 12. Undisputably, in this case the bill of entry was filed under the prior entry system. 13. The assessment of such prior bills of entry in anticipation of the arrival of the goods is a facility provided to the importers to expedite assessment and clearance but the process of assessment gets completed only after importation of the goods that is to say after their discharge from the ship and such examination and testing as may be called for and reassessment if any necessary. In other words, the initial assessment in anticipation of importation of the goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of presentation of this bill but the date of entry inwards which was required to be taken into account for the purpose of determining the relevant date for ascertaining the rate of duty applicable. 19. Indisputably the Notification No. 186/84 was issued on 22-6-1984. A Gazette Notification comes in force on the date indicated thereon unless it could be shown that it was not published on the said date. While the ld. DR has drawn attention towards the judgment of the Hon ble Supreme Court in the case of M/s. Pankaj Jain in which it has been held that it is the date of notification which is relevant for the purpose of giving effect to its provisions and read with an order of the Tribunal in Haryana Plywood an appeal against which has been dismissed by the Supreme Court it could only be interpreted to mean that it comes in force on the date of its publication. Therefore, while it was open to the appellants to show whether the date printed on the notification was the date of its actual publication or not but they could not take the plea that it is the date on which it is put up for sale to public should be taken into account as the Supreme Court has explicitly negatived such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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