Exemption notification gets effective only from date it got published in Official Gazette

By POONAM GANDHI Custom Duty Judiciary February 16, 2023

TaxGuru Citation: 2023 taxguru.in 956
Case Name: Adani Wilmar Ltd Vs Commissioner of Customs Bangalore (CESTAT Bangalore)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All CESTAT, CESTAT Bangalore

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Adani Wilmar Ltd Vs Commissioner of Customs Bangalore (CESTAT Bangalore)

CESTAT Bangalore held that notification no. 29/2018-CUS dated 01.03.2018 was published in the official gazette only on 06.03.2018 after it was digitally signed. Hence, the said notification is effect only from 06.03.2018 and not from 01.03.2018.

Facts-

The matter involved here is that the Deputy Commissioner (Imports) held that notification no. 29/2018-CUS dated 01.03.2018 that increased the basic customs duty from 40% to 54% in respect of RBD Palm Olien Edible Grade classifiable under CTH 1511 9090 through three Bills of Entry, each dated 01.03.2018, came into effect from the date of its issue on 01.03.2018 and not on 06.03.2018, on which date the appellant claimed that it was digitally signed and uploaded for publication in the Official Gazette.

Conclusion-

In the present case, it is not in dispute that the entry inwards was granted to the vessel on 05.03.2018 at 11:45 hours. At that time the notification dated 30.06.2017, as amended on 17.11.2017, imposing duty at the rate of 40% was applicable. The exemption notification increasing the duty from 40% to 54% came into effect only on 06.03.2018. The Bills of Entry, therefore, could not have been reassessed at the higher rate of duty @54% under the notification dated 01.03.2018.

Held that the Commissioner (Appeals) was not justified in holding that the duty would be payable on the imported goods at the rates specified in the exemption notification dated 01.03.2018, even though the entry inwards was granted to the vessel on 05.03.2018 and the said exemption notification dated 01.03.2018 was published in the Official Gazette only on 06.03.2018, after it was digitally signed. The exemption notification came into effect only on 06.03.2018, on which date it was published in the Official Gazette after it was digitally signed for e-publication.

FULL TEXT OF THE CESTAT BANGALORE ORDER

This appeal seeks to assail the order dated 31.01.2020 passed by the Commissioner of Customs (Appeals)¹ by which the speaking order dated 16.04.2019 passed by the Deputy Commissioner (Import) has been upheld and the appeal has been dismissed.