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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564X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 granting the exempt from payment of customs duty came to withdrawn become effective only from 20.04.2010 and not earlier and therefore, cannot be applied to the shipping bills of the petitioner for which let orders were issued by the authorities before such date. 2. Brief facts are as under: The petitioner is a company registered under the Companies Act. At the relevant time, the petitioner was engaged in export of raw cotton. It is not in dispute that customs duty on such exports was exempt by virtue of notification No. 100 of 1989 dated 01.03.1989. The petitioner has on 08.04.2010 filed 03 shipping bills for export of raw cotton. The concerned authority passed three let orders on such shipping bills ranging on 09.04.2010. In other wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, filed this petition seeking refund of such duty on the ground that the notification withdrawing the exemption would not apply to the exports made by the petitioner. 4. Having heard learned counsel for the parties and having perused the materials on record, it emerges that it is an admitted position that the shipping bills of the petitioner filed with the authorities on 08.04.2010 were processed and let orders were passed by the concerned authority on 09.04.2010. It is not in dispute that the question of charging duty on such exports would have to be decided on the basis of the law prevailing on such dates. It is in this background the question emerges is as to from which date the notification dated 09.04.2010 be effective? If suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of this Court following judgement of Supreme Court in case of, M/s. Param Industries Ltd and ors (supra) observed as under: "17. What follows from the bare reading of the provisions of subsections (4)(a) and 4(b) is that the same are intrinsically connected to each other and cannot be read in isolation. On plain reading of subsection (4)(a), it can be inferred that the notification comes into force from the date it is issued by the Central Government for publication in the Official Gazette; but it is equally obligatory that the same shall also be published and offered for sale on the date of issue by the Directorate of Publicity and Public Relations of the Board. Thus, the legislature had envisaged a common date of coming into forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2013." 7. We are concerned only with 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. Consequently, the duty paid by the petitioner under protest would have to be refunded. 8. In the result, the petition succeeds, The respondent shall refund an amount of Rs. Rs. 36,87,832/- deposited by the petitioner under protest with interest at the rates prescribed by the Government of India under the Customs Act from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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