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TMI Blog2018 (9) TMI 1676X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962. On 13.6.2008, the goods were cleared for export after issuance of let export order. On the same date, Notification No.79/2008-Cus. dated 13.6.2008 was issued by the Government whereby the rate of export duty was increased from Rs. 300/- per MT to 15% ad valorem per MT. Consequently, a demand notice dated 9.7.2008 was issued to the appellant under section 28(1) of the Customs Act demanding differential duty of Rs. 1,45,29,968/- being short-paid duty. After adjudication, the original authority confirmed the demand. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M.A. Kalam submitted that the let export order was given on 13.6.2008. On the very same date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Press, New Delhi wherein the appellant has requested for specific information as to the date on which the particular notification was issued and also put up for sale. It is replied by the CPIO of the said Government of India Press that the said notification was printed in the gazette only on 13.6.2008 and the gazette was sent to the concerned department only on 27.6.2008. Therefore, it is very much clear that the notification was not published or put for sale on 13.6.2008. The notification, therefore, cannot be pressed into application on 13.6.2008 before its publication and offer for sale. He relied upon the decisions in the cases of Union of India Vs. Param Industries Ltd. - 2015 (321) ELT 192 (SC); Kundan Rice Mills Ltd. Vs. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid information was received by the appellant only after filing the appeal and has prayed that the said document may be received as part of evidence. We find no reasons to discard the plea put forward by the appellant for the simple reason that the said information is a document issued under RTI Act by the concerned officer who is the CPIO and is authorized to issue such information. The miscellaneous application for receiving the additional document is thus allowed. 7. The issue as to when the notification would take its effect and the necessity for fulfilling the conditions in sub-clause (4) of Section 25 of the Customs Act has been addressed by the Hon'ble Supreme Court in the case of Param Industries Ltd. (supra). The relevant portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusted to see that their constituents know what has been done. They also receive wide publicity in papers and, now, over the wireless. Not so Royal Proclamations and Orders of a Food Controller and so forth. There must therefore be promulgation and publication in their cases. The mode of publication can vary; what is a good method in our country may not necessarily be the best in another. But reasonable publication of some sort there must be." 5. These appeals therefore, are liable to fail only on the aforesaid ground and are dismissed accordingly. Civil Appeal Nos. 1808/2013, 1809/2013, 1810/2013, 1811/2013, 1812/2013, 1813/2013, 9661/2014 Civil Appeal No. 4875/2015 (@ SLP (C) No. 17415/2013), Civil Appeal No. 4876/2015 (@ SLP (C) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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