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TMI Blog2018 (3) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... all be made applicable to the facts on hand. If so, the two conditions contemplated under Section 25(4) of the Act has to be satisfied for the notification issued under Section 25(1) of the Act to come into force. Hon'ble Apex Court in the case of PARAM INDUSTRIES LTD [2015 (6) TMI 732 - SUPREME COURT], whereby the Hon'ble Apex Court while considering the identical issue as observed that two conditions are mandatory for bringing the notification under Section 25(1) of the Act into force and make it effective viz., (1). Notification should be published in the official gazette; and (2). It should be offered for sale on the date of its issue by Directorate of Publicity and Public Relations of the Board, New Delhi - it is held that notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the vessel carrying the aforesaid imported goods arrived at Mangalore port on 17.09.2015 around 1600 hours. The petitioner had filed four Bills of Entry bearing Nos. 2619662, 2619678, 2619680 and 2619708 dated 16.09.2015 seeking clearance of the subject goods for home consumption. The subject goods merits classification under Chapter Heading 15111000 of the Customs Tariff Act. Further, it is stated that these goods are covered by Entry 51-II (A) of the notification No.12/2012-Cus dated 17.03.2012 and the petitioner was liable to pay the duty at 7.5%. Accordingly, the petitioner filed the aforesaid four Bills of Entry claiming classification and rate of duty at 7.5%. The same was assessed on 16.09.2015 and the petitioner was required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-Cus dated 17.09.2015, on the basis of which the revised demand was made enhancing the rate of duty was not available for the department to enhance the duty. It is submitted that the notification issued by exercising the powers under Sub-Section (1) of Section 25 of the Customs Act 1952 would come in to force only after satisfying two conditions as contemplated under Section 25(4) of the Act namely, (1). Every notification issued under Sub-Section (1) of Section 25 shall be published in the official gazette; and (2) Such notification should also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. Referring to the statement of objections filed by the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Publicity and Public Relation Board, New Delhi has been omitted. The only condition now contemplated under Section 25(4) of the Act is Sub-Section (1) or Sub- Section (2A) shall be published in the official gazette. The notification No.46/2015-Cus dated 17.09.2015 was published in the official gazette on 17.09.2015. Subject goods were imported on 17.09.2015 and as such the said notification No.46/2015-Cus is applicable to the facts of the present case, the same being considered by the Authorities, the rate of duty was assessed and the same was demanded which is in accordance with law. Further, it is submitted that there is no violation of principles of natural justice as contended by the Learned counsel appearing for the petitioner f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (4) Every notification issued under sub-section (1) or sub-section (2A) shall, - (a) unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette; (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations of the Board, New Delhi. 10. Thus Section 25(4) was amended by Finance Act No.28 of 2016 with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal to the First Appellate Authority/Controller of Publications, Department of Publication, Civil Lines, Delhi 54 within stipulated time limit. 12. A perusal of this information reveals that the copy of the Gazette of India containing notification No.46/2015-Cus dated 17.09.2015 was received on 21.09.2015 at 3.30 p.m., at Kitab Mahal, Gandhi Mar g, New Delhi from the Government of India. It is clear that the notification was offered to sale to the general public on 21.09.2015, the second condition of Section 25(4 ) not having fulfilled, the said notification is not available for the department to enhance the duty from 7.5% to 12.5%. This view is fortified by the judgment of the Hon'ble Apex Court in the case of PARAM INDUS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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