Air India Ltd. Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. Accordingly, orders are liable to be set aside and all the appeals are allowed.
Facts- The issue that arises for consideration in all these appeals is whether Notification No. 36/2021-Customs dated 19.07.2021 issued under section 25(1) of the Customs Act, 1962 amending Notification No. 45/2017-Customs dated 30.06.2017 would have retrospective effect from the date the Exemption Notification was issued on 30.06.2017.
Conclusion- Section 25(4) of the Customs Act provides that every notification issued under sub-section (1) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette. In the absence of any specific stipulation in the Amendment Notification providing otherwise, the said Amendment Notification shall come into force on the date of its issue by the Central Government i.e. 19.07.2021. The Amendment Notification dated 19.07.2021 cannot, therefore, have retrospective effect.
Held that the Amendment Notification dated 19.07.2021 cannot be said to be retrospective in nature. Findings to the contrary recorded by the Commissioner (Appeals) in the impugned orders on the basis of the Circular dated 19.07.2021 issued by CBIC basis the minutes of the meeting of the GST Council cannot, therefore, be sustained. The orders impugned in all the 136 appeals are, therefore, set aside and all the appeals are allowed.
