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TMI Blog2017 (12) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... of charging duty on such exports would have to be decided on the basis of the law prevailing on such dates. In several judgements, the Supreme Court has held that both the conditions contained in sub-section (4) of section 25 as it stood at the relevant time must be satisfied for the notification to become effective in the present case. The date of publication of the notification in the official gazette which admittedly happens to be on 20.04.2010. The notification would be effective only from such date and not earlier. The withdrawal of the exemption from export duty would therefore take effect from 20.04.2010 and onwards alone. For the petitioner's exports made before such date, customs duty cannot be levied. Petition allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt on or before 13.04.2010. 3. The Government of India issued a Notification No. 43 of 2010 dated 09.04.2010 withdrawing the exemptions from payment of customs duty on export of raw cotton. It is not in dispute that this notification was published in official gazette on 20.04.2010 and forwarded to the Government Press for making copies thereof available to the public at large on the same day. Since according to the petitioner the export formalities were over, the notification dated 09.04.2010 published only on 20.04.2010 withdrawing the exemption would not apply. Contention of the petitioner was that the notification would come into force only upon its publication and not earlier. Petitioner was relying on sub-section (4) of section 25 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the department, the petitioner must pay duty, as prescribed. However, if we were to hold the notification became effective only from the date of its publication on 20.04.2010, the petitioner must succeed. The issue is no longer res integra. In several judgements, the Supreme Court has held that both the conditions contained in sub-section (4) of section 25 as it stood at the relevant time must be satisfied for the notification to become effective in the present case. 5. Our attention is drawn to the judgment of the Supreme Court in case of Union of India and ors vs. M/s. Param Industries Ltd and ors [Civil Appeal Nos. 7801-7811 of 2004] in which, it was held and observed as under: What we find is that the High Court has s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expression the date of issue is required to be construed accordingly, viz. when the notification is issued and is published and offered for sale. Moreover, the Supreme Court in the case of Union of India v. Param Industries (supra) has agreed with the view adopted by the Karnataka High Court whereby it has been held that for bringing the notification into force and make it effective, two conditions are mandatory, viz. (1) Notification should be duly published in the official gazette, (2) it should be offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. In the light of the view taken by the Supreme Court, the respondents cannot be heard to contend that subsection (4)(b) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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