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TMI Blog2020 (2) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government and offered for sale, that means the date on which the notification is offered for sale shall be the relevant effective date of notification, even though, the date of issue of notification and publication is prior to the date of offer for sale. From the perusal of the Gazetted Notification it is clear that the reply is in respect of Notification No. 120/2003-Cus dated 01.08.2003 GSR 622 (E), Serial no. 365 and bearing GI No. 2195 dated 01.08.2003. With the above documents it is clear that the Notification No. 120/2003-Cus though issued on 01.08.2003 and published on 01.08.2003 but offered for sale only on 04.08.2003. Therefore, the same came into effect on 04.08.2003, whereas the Bills of Entry were filed on 01.08.2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of Hon ble Supreme Court in the case of GANESH DAS RAJ BHOJRAJ 2000 (116) ELT 431 (SC), wherein it was held that notification issued under section 25 of the Customs Act, would come into operation as soon as it is published in the Gazette of India that is the date of publication of Gazette and no further publication is contemplated, Ordered final assessment directing the appellants to pay differential duty of ₹ 42,24,000/-. Being aggrieved by the said Order-In-Original, appellant filed appeal before Commissioner (Appeals) which came to be dismissed and the Order passed by the Adjudicating Authority was maintained. Therefore, the present appeal. 2. Shri Rajesh Rawal, Learned Counsel appearing on behalf of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has been affirmed by the Hon ble Supreme Court reported at UNION OF INDIA VS. PARAM INDUSTRIES LTD. -2015 (321) E.L.T. 192 (S.C.) 2.1 He further submits that on the identical issue the Hon ble Gujarat High Court in the case of M.D. OVERSEAS LTD. VS. UNION OF INDIA 2017 (353) E.L.T. 12 ( Guj.), after considering the judgment of PARAM INDUSTRIES LTD. given by Karnataka High Court and affirmed by Hon ble Supreme Court and also discussing the ratio of GANESH DAS BHOJRAJ(supra) held that as per section 25 (4)(a)(b) of Customs Act, 1962, the date of coming into force of notification is when notification issued, is published and offered for sale. This judgment has been affirmed by the Hon ble Supreme Court by dismissing the petition for SLP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gazette of Central Government and offered for sale, that means the date on which the notification is offered for sale shall be the relevant effective date of notification, even though, the date of issue of notification and publication is prior to the date of offer for sale. As regard the factual position, on the above dates the appellant have obtained a reply under RTI which is reproduced below:- GOVERNMENT OF INDIA DEPARTMENT OF PUBLICATION CIVIL LINES, DELHI 110054 Website: www.deptpub.gov.in Email: [email protected] ( ) [email protected] TEL. : 23817823 23819689 Fax: 23817846 File No. O M/19104/2015 Dated: 7th August, 2015 To Shri Pawan Awasthi CIG-171, 2nd Floor Rose Apartment, Sec-18-B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh issued on 01.08.2003 and published on 01.08.2003 but offered for sale only on 04.08.2003. Therefore, the same came into effect on 04.08.2003, whereas the Bills of Entry were filed on 01.08.2003 therefore, the benefit of unamended Notification No. 21/2002-Cus dated 1st March, 2002 was available to the appellant. The Adjudicating Authority as well as the First Appellate Authority have decided the matter solely on the basis of Hon ble Supreme Court judgment in the case of GANESH DAS BHOJRAJ (supra). 5. On careful reading of the said judgment, we find that the said judgment is not in reference of amended section 25(4)(a)(b) of Customs Act, 1962. We observe that despite pointing out this legal position to both the Lower Authorities they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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