M D OVERSEAS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The present writ petition assails the communication issued under File No.VIII/48 226/ACC/ Misc. Corres./ Gr. 3 & 4/2014/801/ Ahmedabad, dated 16.10.2015 by Respondent No.2Deputy Commissioner of Customs, Air Cargo Complex, Ahmedabad, whereby the petitioner is directed to deposit differential customs duty of Rs.1,23,37,546/- along with interest, on account of change in rate of customs duty from 4% to 6% in terms of Notification No.1/2013Custom dated 21.01.2013, which came into effect on 21.01.2013 by amending Notification No.12/2012Cus dated 17.03.2012.

(2.) The Petitioner Had Imported 200 Kilograms Of gold worth Rs.59,89,10,000/- under Airway Bill No.176 3778 8424 dated 18.01.2013, which arrived by flight EK 0538 on 21.01.2013 at 0308 hrs. The petitioner filed Bill of Entry No.9080170 in the morning of 21.01.2013. The duty of Rs.2,46,75,092/- @ 4.12% on the goods, which was the prevailing rate (under Notification No.12/2012Cus dated 17.03.2012), was paid vide Challan No.2005364364 dated 21.01.2013 and the assessment of Bill of Entry was, thereafter, made final on the same day.

(3.) The Assistant Commissioner of Customs, Air Cargo Complex, Ahmedabad, issued a letter under VIII/48261/ ACC/ MISCCorp/ 2012/ 523 dated 30.01.2013 asking the petitioner to deposit differential duty along with interest as per amended Notification No.01/2013 which speaks about 6% i.e 2% increase. The petitioner vide letter dated 09.02.2013, responded to the same and submitted that the customs duty at the prevailing rate of 4.12% in terms of Notification No.12/2012Cus dated 17.03.2012 was already deposited, and the Notification No.1/2013Customs dated 21.01.2013 cannot be applied retrospectively to the goods already cleared.