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2017 (10) TMI 96

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..... on, only on 28th August, 2017 i.e. after the dates of the respective imports of the two consignments from Seoul, in South Korea - the Court is satisfied that the Petitioners have made out a prima facie case for grant of interim relief as prayed, for the provisional release of the consignments covered by the B/Es presented by the Petitioners to the Customs Authorities - the Court directs that till the next date of hearing, the SCNs issued to the Petitioners shall not be proceeded with by the Respondents. - W. P. (C) 8667/2017 & & C. M. No. 35625/2017 (stay) - - - Dated:- 26-9-2017 - S. Muralidhar And Prathiba M. Singh, JJ. For the Petitioner : Mr. Tarun Gulati, Advocate with Mr. Kishore Kunal, Mr. Manish Rastogi, Mr. Shashi Mathews, .....

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..... of 25th August 2017. The Petitioner has produced a copy of the relevant Airway Bill which shows that the consignment was dispatched by air from Seoul, South Korea on 25th August 2017. In terms of para 2.17 of the Foreign Trade Policy, 2015-20 ( FTP ) read with para 9.11 of the Handbook of Procedures ( HoP ), the date of import was the date of shipment/dispatch, which in terms of the said paras would be the Date of relevant airway bill provided this represents date on which goods left last airport in the country from which the import is effected. 4. In terms of the proviso to Section 46 (3) of the Customs Act, 1962 ( Act ), the B/E was presented by the Petitioner to Respondent No. 2, i.e. Principal Commissioner of Customs (Import), New .....

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..... before the Court an electronic copy of the Gazette, where at the end of the Notification the following endorsement appears: Rakesh Sukul: Digitally signed by Rakesh Sukul Date 2017.08.28 22:47:05+5 30 8. It is therefore, pointed out that both the notifications were in fact published electronically online in the Official Gazette only on 28th August, 2017, which is three days after the date of the said notifications. 9. It may be noted here that 26th and 27th August 2017 fell on a Saturday and Sunday respectively. The aforementioned date and time of the digital signature appearing on the body of the electronically published Gazette Notifications prima facie shows that notifications were uploaded on the net on Monday 28th Augus .....

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..... aining the two notifications was sent to the Government of India (Press) on 25th August, 2017 for being published on the e-Gazette on that date itself. It is added that the said to notifications were uploaded on the website of the DGFT on that day itself. However, he was unable to confirm to the Court whether electronic publication of the Notifications in the Official Gazette took place at any time earlier than 28th August, 2017. The identity of Mr. Sukul was not doubted. 13. The Court therefore, proceeds on the basis for the purpose of passing this order, that the two impugned notifications were published in the Gazette electronically in terms of Section 8 of the Information Technology Act read with OM dated 30th September, 2015 issued .....

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..... zette only on 28th August 2017. In that view of the matter, the Court directs that till the next date of hearing, the SCN issued to the Petitioner shall not be proceeded with by the Respondents. 17. It is pointed out by Mr.Narula, the learned counsel for the Customs that there has been a past practice of the importers furnishing Bank Guarantees ( BGs ) depending on the status of the importer in order to secure the Department during the period when the verification of the certificates produced by the importer is not complete. However, the learned counsel for the Petitioner points out that the certificates have already been furnished and under the existing arrangement with South Korea, these certificates can be verified online by the Depar .....

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