The exact time of publication in the Gazette is essential for enforcing notifications: SC

Team SoOLEGAL 25 Sep 2020 3:15pm

The exact time of publication in the Gazette is essential for enforcing notifications: SC

It was observed by the Supreme Court that the time when the notification is published in the gazette is published will be essential for enforcement of the same.

In the aftermath of the Pulwama terror attack, anelectronic notification dated 16.02.2019 was published by the Government of India in accordance with the powers of Section-8A(1)of the Customs Tariff Act, 1975. The said notification was published at around 8:46 P.M and it introduced an entry tariff subject to 200 percent on all goods originating or exporting from the Islamic Republic of Pakistan.

Herein, the main issue before the Court was that whether the notification published on 8:46 P.M on 16.02.2019 would come into effect from 0:00 hrs from the same day itself or not. In that regard Justice Chandrachud who was hearing the matter noted that, “In the era of the electronic publication of gazette notifications and electronic filing of bills of entry, the revised rate of import duty under the Notification 5/2019 applies to bills of entry presented for home consumption after the notification was uploaded in the e-Gazette at 20:46:58 hours on 16 February 2019.”

The Centre contended that the rate of duty levied on imported products cleared for home consumption, regardless of the time the notification has been uploaded or published in the E-Gazette, would be the rate prevailing as of the date the bill of entry is submitted.

In the present case the High Court of Punjab and Haryana had also held since the importers presented their bills before the publication of the notification, the enhanced duty was not imposed.

The Supreme Court while affirming the HC’s decision stated, “The duty was correctly assessed at the time of self-assessment in terms of the duty which was in force on that date and at the time. The subsequent publication of the notification bearing 5/2019 did not furnish a valid basis for re-assessment."

Tagged: Supreme Court   Pulwama terror attack   Customs Tariff Act   Islamic Republic of Pakistan   Justice Chandrachud   High Court   Punjab and Haryana  
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