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TMI Blog2017 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... learly states that the same has been issued in exercise of the powers conferred by Sub-Section (1) of Section 25 of the Act of 1962 for the purpose of amendment of the principal notification dated 13.08.2008. In the notification dated 27.01.2017, nothing has otherwise been provided as regards the date of its enforcement. Therefore, it remains beyond the pale of doubt that its operation would be governed by Clause (a) of Sub-section (4) of Section 25; and, accordingly, it has come into force on the date of issuance and not before. Petition allowed - decided in favor of petitioner. - Writ Petition No. 308 of 2016 - - - Dated:- 23-2-2017 - Shri Dinesh Maheshwari And Ved Prakash Vaish, JJ. Ms. P. Sikdar, for the petitioner Shri N. Mozika, for the respondents ORDER BY THE COURT ( Per Hon ble the Chief Justice ) (Oral) The petitioner, said to be an Association of the persons engaged in export and import trade with Myanmar through Moreh Land Custom Station (Manipur), had filed this writ petition on 13.10.2016 seeking to question the directions issued by the Commissioner of Custom (Preventive), North Eastern Region, Shillong (respondent No.2), as contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the respondent No. 2 had earlier issued the clarifications/directions dated 20.01.2016, to the effect that the import of Areca Nuts (Betel Nuts) under HS Code No. 08028010 and 08028020 attracted Nil rate of BCD under the said Notification No. 96/2008-Customs dated 13.08.2008 (as amended) without imposing any condition. According to the petitioner, there was no change of facts or law; and all of a sudden, a different interpretation of the said exemption Notification with regard to Areca Nuts (Betel Nuts) under HS Code 08028010 and 08028020 was entirely illegal, unjustified and unwarranted. Initially, the respondents had submitted in their counter affidavit that under the said Notification No. 96/2008-Customs dated 13.08.2008 (as amended), the goods falling under the First Schedule to the Customs Tariff Act, 1975, other than those specified in Appendix I and Appendix II appended hereto, were exempted from whole of the duty of customs as specified in the First Schedule to the Customs Tariff Act, 1975; and, as the said Notification did not list HS Code 080280 or any of the sub- classifications in Appendix I or Appendix II, going by its contents, exemption had earlier been allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.96/2008-Customs, dated the 13th August, 2008 published vide number G.S.R. 590 (E), dated the 13th August, 2008, namely:- In the said notification, in APPENDIX-I, in the TABLE, for serial number 14 and the entries relating thereto, the following serial number and entries shall be substituted namely:- (1) (2) (3) (4) 14 080280 All goods 60% F.No.354/189/2005-TRU (Vol-II) (Anurag Sehgal) Under Secretary to the Government of India Note: The principal notification no.96/2008-Customs, dated the 13th August, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 590 (E), dated the 13th August, 2008 and was last amended by notification No.67/2016- Customs, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t provisions as contained in Sub-sections (1) to (5) of Section 25 of the Act of 1962 could be taken note of as under:- 25. Power to grant exemption from duty.-(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon. (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable. (2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette, at any ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it remains beyond the pale of doubt that its operation would be governed by Clause (a) of Sub-section (4) of Section 25; and, accordingly, it has come into force on the date of issuance and not before. The decision sought to be relied upon by the learned counsel for the respondent has no application whatsoever to the present case. The aforesaid decision in Gold Coin Health Food (P) Ltd. (supra) related to an amendment of Explanation-4(a) to Section 271 of the Income Tax Act, 1961, as made by the Finance Act, 2002. The principal provisions as contained in Section 271 of the Income Tax Act, 1961, inter alia, provided for penalty in case of concealment of particulars of income or furnishing inaccurate particulars; and the quantum of penalty was specified with reference to the amount of tax sought to be evaded on such concealment or inaccurate particulars. In that regard, Clause (a) of Explanation 4, as earlier existing, explained the expression the amount of tax sought to be evaded to mean the tax that would have been chargeable on the income in respect of which particulars had been concealed or inaccurate particulars had been furnished, had such income been the total income. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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