2023-VIL-961-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Effective date and time of Notification - Determination of effective date and time of implementation of amending Notification No. 84/2017-Cus dated 08.11.2017 imposing Customs duty of 50% on import of Ukrainian Origin Yellow Peas – Bills of Entry were self-assessed and RMS facilitated on prior entry basis and grant of entry inwards was at 12:50 hours on 08.11.2017 through EDI - Amending Notification No. 84/2017-Cus dated 08.11.2017 was E-Gazetted at 22:15 hours by the proper officer – HELD – the findings recorded by the lower adjudicating authority interpreting provisions of Section 25(4) of the Customs Act, 1962 holding that the date of issue of the Notification is the criteria and not the time of its publication is totally contrary to the judgment of the Hon'ble Supreme Court in the case of Union of India Vs. G.S. Chatha Rice Mills wherein it was held that the time of publication in the e-gazette will have application in the determination of the rate of duty and value - the Notification No. 84/2017-Cus dated 08.11.2017 comes into effect only from 22:15 hours on 08.11.2017 – since the Bills of Entry were filed on prior entry basis and the date and time of entry inwards being 12:50 hours on 08.11.2017, the order of the Commissioner of Customs confirming demand of duty and interest, confiscation of the impugned imported peas and imposition of fine and penalty cannot sustain and set aside - As the duty demand and interest are set aside, confiscation of the imported goods and imposition of fine and penalty would not survive - The appeals are allowed
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