9911796707
TMI Blog2017 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... & 5. Mr. Sanjeev Narula, the learned Senior Standing Counsel accepts notice on behalf of Customs (Respondents 2 and 6). 2. The Petitioner prays that the consignment of gold coins imported by it from Seoul, South Korea should be permitted to be cleared without imposing restrictions in terms of Notification Nos. 24/2015-20 and 25/2015-20, both dated 25th August, 2017. The Petitioner also challenges a Show Cause Notice ('SCN') dated 8th September 2017 issued to it by the Commissioner of Customs on the basis of an OM dated 6th September, 2017 issued by the Directorate General of Foreign Trade ('DGFT') by which the Petitioner has been asked to show cause as to why the goods imported should not be confiscated under Section 111 (d) of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acing the import of gold coins in the 'restricted' category. In fact, a separate ground is urged by the Petitioners that this placing of the import of gold coins from Seoul, South Korea in restricted category is in the teeth of Article 2.6 of the Comprehensive Economic Partnership Agreement ('CEPA') entered into on 7th August 2009 between South Korea and India which bars adoption of 'non tariff measures'. 6. Be that as it may, for the purpose of the present interlocutory order which deals with the Petitioner's prayers for provisional release of the imported consignments of gold coins, the question that arises is whether the aforementioned notifications were, in fact, published in the Official Gazette in the manner known to law before the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic mode "and to do away with the physical printing of Gazette Notification." 10. The legal position, as explained in a number of decisions including Harla v. State of Rajasthan 1952 (1) SCR 110 and B K Srinivasan v. State of Karnataka AIR 1987 SC 1059, is that a statutory notification does not become effective unless it is published in the manner stipulated in the law under which it is issued. In light of the said legal position, the two notifications in the present case should prima facie be considered to have been published only on 28th August 2017. 11. On 8th September 2017 the impugned SCN was issued to the Petitioner on the basis of an OM dated 6th September, 2017 issued by the DGFT by which the Petitioner was asked to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner to the Customs Authorities in the manner indicated hereafter. The balance of convenience in granting such interim relief also appears to be in favour of the Petitioner at this stage. Considering the value of the imported consignments of the gold coins and the fact that they have been lying with the Respondents since 25th August, 2017, the Petitioner would be subjected to severe hardship if such interim relief is not granted. 15. Accordingly it is directed that orders of provisional release of the consignments of gold coins imported by the Petitioners under the B/E in question will be passed by the appropriate Customs Authorities not later than 48 hours from now subject to the Petitioner furnishing a Bond for 100% of the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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