DINESH R DUNG Vs. UNION OF INDIA

JUDGEMENT

(1.) BY these two petitions, the petitioners are challenging the action on the part of the respondents whereby the bills of entry filed by the petitioners were sought to be assessed denying the benefit of Notification no. 191/90-Cus. dated 21st July, 1993 on the ground that the said notification was with drawn by the 1st respondent and that it was substituted by another Notification bearing No. 152/93 issued on 21st July, 1993.

(2.) ACCORDING to the,petitioners, the newly issued notification dated 21st july, 1993 can be given effect only after it was made available to the public at large and the importers like the petitioners. The petitioners contend that said newly published notification and information thereof was received by the respondents by telex dated 22nd July, 1993. The copy thereof was made available to the public as late as on 27th July, 1993, as such, the said Notification no. 152/93 Cus. dated 21st July, 1993 could not have been given effect with effect from the date of its publication. The petitioners then contend that the said rescinding notification has no application to the imports made by the petitioners; in respect of which the bills of entry were filed by the petitioners through their clearing agent on 21st July, 1993.

(3.) THE petitioners submit that the respondents are claiming and demanding counter-veiling duty as against nil duty on the basis of the said notification no. 152/93-Cus. dated 21st July, 1993. The petitioners say and submit that on 21st July, 1993 the Official Gazette in which the said notification was required to be published was not made available to the public at all. According to them, as a fact, the office of the 2nd respondent got information about issuance of this notification only on 22nd July, 1993. According to the petitioners, the change of duty structure by an amending notification could not take place until there is a duly published notification in the Official Gazette and copies thereof made available for sale to the general public.