CHETANKUMAR AND COMPANY Vs. COLLECTOR OF CUSTOMS MADURAI

JUDGEMENT

(1.) THE petitioners imported pulses. THEre was an earlier notification No. 129/76 totally exempting the pulses from duty under the customs Act 52 of 1962, hereinafter referred to as'the Act'. By Notification no. 40/87 bearing date 4-2-1987, the earlier notification granting exemption was rescinded and duty under the Act to the tune of 25%ad valoremwas imposed. According to the petitioners this notification was printed and published only on 17/18th february, 1987 and as such it came into effect only on that date. We can take it that the vessels through which the imports took place entered the territorial waters of this country on various dates anterior to 17/18th february, 1987. THE bills of entry in respect of imports made by the petitioners were admittedly lodged after 17/18th February, 1987. THE petitioners want total exemption of duty under the Act for the pulses imported by them on two-fold basis. One is , the Notification no. 40/87 became effective only on and from 17/18th February, 1987 which according to them was the date of printing and publication. THE other is, the vessels having entered the territorial waters of this country anterior to the above date, the import must be deemed to have taken place on the various dates of entry by the respective vessels and the old Notification No. 129/76 totally exempting the pulses from duty under the Act must govern and the petitioners cannot bemulctedwith the liability to pay any duty under the Act. THE petitioners are before this Court seeking relief for total exemption of duty on the aforesaid basis.

(2.) IN my view, there is no need to go into the first basis on which the cases of the petitioners are built, namely, as to whether the notification No. 40/87 became effective only on 17/18th February, 1987. Of course, there is a pronouncement of this Court inasia Tobacco Company v. Union of INdia 1984 (18) ELT 152, 1985 (155) ITR 568, 1985 (45) CTR 306, 1985 ECR 1637, 1985 Taxl r 36, 1985 Taxlr (NOC) 36, 1985 (45) CTR (Mad) 306 ] where it has been opined that the notification under the Central Excise Rules, 1944 would take effect only from the date when the Official Gazette containing the notification is circulated and put on sale to the public. Assuming that Notification No. 40/87 became effective only on 17/18th February, 1987, the petitioners have to convince this Court that it is the date of entry of the vessel in the territorial waters of this country that is decisive for the purpose of imposition of duty under the Act and not the date when the bill of entry was lodged. This alone would enable them to succeed in their attempts to have the pulses imported by them totally exonerated from duty under the Act.