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TMI Blog1990 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Petitioners imported Active Erythromycin Thicyonate (TIOC) weighing 200 kgs. The consignment arrived at the Sahar Airport on 6-8-1984. The Petitioners filed a Bill of Entry for home consumption in respect of the same consignment on 10-8-1984. The Petitioners claimed partial exemption from customs duty in respect of the said consignment under Notification No. 64/79-Cus., dated 6-3-1979 as amended by the Notification No. 41/83-Cus., dated 1-3-1983 showing that TIOC was exempt from payment of customs duty in excess of 25 per cent ad valorem. 3. The said consignment was accordingly assessed to customs duty at 25 per cent ad valorem and the amount of customs duty was paid by the Petitioners on 14-8-1984. The consignment was cleared on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order dated 20-2-1985, negatived the contention of the Petitioners that the Notification withdrawing the exemption had not come to their knowledge on or before 10-8-1984 and hence the said Notification was not applicable to them. The Assistant Collector of Customs was, therefore, pleased to confirm the less charge demand notice. 5. The Petitioners, being aggrieved by the said order, filed an Appeal before the Collector of Customs (Appeals). In the memorandum of appeal, the Petitioners raised substantially the same contentions which they had raised before the Assistant Collector of Customs. 6. On 14-2-1986, the Petitioners filed an application for stay and dispensation of deposit before the Collector of Customs (Appeals) praying that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Seervai is that although an application for stay praying that the deposit of the penalty be dispensed with had been filed with the Collector of Customs on 14-2-1986, the Collector had not granted any hearing to the Petitioners or their representative and hence the Collector had flouted the principles of audi alteram partem. On this ground also, argued Shri Seervai, the order of the Collector of Customs (Appeals) should be set aside. 9. Now, it is true that the Notification No. 218/84 withdrawing the exemption in respect of TIOC was dated 10-8-1984. However, the Notification appeared in the Extraordinary Gazette of India, Part II, dated 10-8-1984 No. 315, and was placed on sale for public only on 13-9-1984, as is evident from the letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the notification is merely printed in the Official Gazette, without making the same available for circulation to the public or putting it on sale to the public. The communication from the Department of Publication, Government of India, dated 23-4-1983, as per extract made above, leaves no room for doubt that the Official Gazette containing the Withdrawal Notification was placed on sale for public only on 8-12-1982. Without a proper notification in the sense, without putting the public on notice of the same, it is not possible to enforce the withdrawal of the exemption earlier accorded. It is not a case of printing, (may be anterior to the publishing) and releasing to the public, the notification, on the same date which the Official Gazet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka and Others, (1987) 1 SCC 658, wherein Chinnappa Reddy, J. speaking for the Bench observed :- "There can be no doubt about the proposition that where a law, whether Parliamentary or subordinate, demands compliance, those that are governed must be notified directly and reliably of the law and all changes and additions made to it by various processes. Whether law is viewed from the standpoint of the 'conscientious good man' seeking to abide by the law or from the standpoint of Justice Holmes's 'Unconscientious bad man' seeking to avoid the law, law must be known, that is to say, it must be so made that it can be known." 12. Now, in the instant case, the Withdrawal Notification bearing No. 218/84 is dated 10-8-1984. However, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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