Case: M/s. Garware Nylons Limited Vs. Collector of Customs and Central Excise, Pune

ny had imported pure tarethalic act (PTA). After import the goods were warehoused in awarehouse. The appellant effected certain clearances in the month of October and paid customs basic duty @ 100% and auxiliary duty @ 40% and claimed exemption from payment of additional duty on the basis of Notification No. 102/77/Cus. datedread with Notification No. 35/83/Cus. datedBy notification datedthe customs basic duty was enhanced from 100% to 150% with effect fromThe question is whether the enhanced rate of duty on the basis of the notification datedwas applicable in respect of goods which were cleared from the warehouse during the period from5. The case of theis that the notification datedcame into effect only fromsince it was made available to the public for sale on that date. Reliance has been placed on the letter datedfrom the Assistant Collector (Periodicals), Ministry of Works and Housing, Department of Publication, Civil Lines, Delhi which reads as follows"With reference to your Letter No. GN/85/10 Misc. datedregarding the date of availability of Gazette of India Extraordinary Part II Section 3985 No. 439. I write to inform you that theGazette was made available for public sale onas per record of this Department." *The Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal"), by judgment datedhas held that even though on the basis of the aforesaid letter datedthe notification datedbecame available for the public onbut since thehad written the letter datedseeking information regarding the date of availability of the Gazette containing the said notification, thewas aware of the notification onand, therefore, the said notification regarding enhancement of duty was effective fromThe Tribunal has held that thecould only get the benefit of the rate of duty under these earlier notifications up toand that with effect fromny was liable to pay the differential duty onthe notification dated

Court's reasoning:
4. In view of the law laid down in the said decision,the notification datedcan be said to have been duly published when it is made known to the public. In the present case, the letter from the Assistant Collector (Periodicals) datedindicates that copy of the Gazette containingthe notification datedafter printing, became available for public sale only onIt must, therefore, be held thatthe effective date ofthe notification dated