RAJ KUMAR KEDIA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The question to be determined is when a Notification issued under the Customs Act, 1962 (hereinafter referred to as the Act) becomes effective i.e. whether on the day of its issue or on the date it is printed in the Official Gazette or on the date when the Official Gazette is available for public sale.

(2.) In this case certain type of pulses was imported by the petitioner from Thailand by ship. The ship reached the Sandheads on 16-2-1987 and arrived at the Calcutta Dock on 17-2-1987. At the time of presentation of the Bills of Entry on 17-2-1987 the Customs Authorities claimed that the said pulses were liable to duty @ 25% by virtue of a Notification bearing No. 40/87-Cus., dated 4-2-1987 (hereinafter referred to as the said Notification). The said Notification amended an earlier Notification bearing No. 129/76-Cus., dated 2-8-1976 by which pulses of the type imported by the petitioner were completely exempted from Customs duty. Upon so being intimated by the Customs Authorities, the petitioner cleared the consignment of said pulses after payment of duty at 25% aggregating to Rs. 2,48,271.71 on 19-2-1987. As the petitioner entertained some doubts regarding the chargeability of the duty such payment of duty was made under protest.

(3.) Subsequently, the petitioner came to learn that other importers of the pulses had cleared the same without making any payment of duty by virtue of Interim Orders passed by the Calcutta and Bombay High Courts. On 15-5-1987 the petitioner accordingly made an application to the Assistant Collector of Customs for refund of the amount paid by the petitioner on account of duty. The respondent No. 2 wrote to the petitioner on 1-6-1987 asking for certain documents in connection with the refund claim. Such documents were forwarded by the petitioner. By an order dated 6-7-1987 the respondent No. 2 rejected the claim of the petitioner for refund. The order of rejection was received by the petitioner on 21-7-1987.