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TMI Blog2015 (6) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... sturika Kaumudi, Adv. and Mr Shekhar Kumar, Adv. For the Respondents : Mr Vivek K Tankha, Sr. Adv., Mr G L Rawal, Sr. Adv., Mr Ashwani Kumar, Adv., Mr Rajesh Rawal, Adv., Mr D Kumanan, Adv., Mr Ashwani Kumar Dhatwalia, Adv. and Mrs D Bharathi Reddy, Adv. ORDER Civil Appeal Nos. 7801-7811 of 2004 The respondents herein are engaged in the export and import of various edible oils. They have been importing edible oils in bulks through various ports throughout the country. The respondent had imported RBD Palmolein which had arrived at the port of destination and the same were cleared after payment of import duty of 85 per cent of its value. This import duty was paid pursuant to the notification which was in existence as on that date. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, from the record, it gets revealed that the notification was sent for publication after the normal office hours, i.e., much after 5 p.m. on 03.08.2001. It was almost at the midnight, may be few minutes before 12 in the night. Even if it is to be treated as notification having been published on 03.08.2001 itself, i.e., just before the midnight, an issue has arisen as to whether it could be made effective qua the goods which were already cleared during the day time on the basis of earlier notification. However, it is not necessary to go into this issue at all. What we find is that the High Court has stated that for bringing the notification into force and make it effective, two conditions are mandatory, viz., (1) Notification should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There must therefore be promulgation and publication in their cases. The mode of publication can vary; what is a good method in our country may not necessarily be the best in another. But reasonable publication of some sort there must be." These appeals therefore, are liable to fail only on the aforesaid ground and are dismissed accordingly. Civil Appeal Nos. 1808/2013, 1809/2013, 1810/2013, 1811/2013, 1812/2013, 1813/2013, 9661/2014 Civil Appeal No. 4875/2015 (@ SLP (C)No. 17415/2013) Civil Appeal No. 4876/2015 (@ SLP (C)No. 23141/2013) Leave granted. On the facts of these appeals as well, we find that though the notification may have been published on the date when the goods were cleared, it was not offered for sale by the concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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