Emami Agrotech Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that the enhanced rate of duty in terms of Notification No. 87/2017-Cus. dated 17.11.2017 is not applicable here since notification was published in Official Gazette on 20.11.2017 and date of entry inwards are prior to 20.11.2017.
Facts- The appellant is inter alia engaged in the business of import, processing and sale of diverse kinds of edible oils including crude palm oil. By virtue of notification No.50/2017-Customs dated 30.06.2017, amended by Notification No.71/2017-Customs dated 11.08.2017, the Basic Customs Duty on the crude palm oil was fixed at 15%. Further, vide Notification No. 87/2017-Customs dated 17.11.2017, the said duty was enhanced to 30%. The said notification, though issued on 17.11.2017, was published in the Official Gazette only on 20-11-2017.
In November 2017, the appellant imported two consignments of crude palm oil from Singapore through vessels MT Express and MT Nan Lian 006, with M/s. Seaport Services Pvt. Ltd. as its agent. In this respect, four bills of entry, all dated 16.11.2017, were filed for home consumption of the goods, assessing the BCD @ 15%, thereby duty payable amounting to Rs. 12,33,81,081/-. The Customs Authorities granted the entry inward for the said consignments on 18.11.2017 and 19.11.2017 respectively.
