Page 49 - ELT_1st July 2020_Vol 373_Part 1

2020 ] COURT-ROOM HIGHLIGHTS A23

no requirement for filing any appeal against assessment order and refund was
admissible on merits.
REPRESENTED BY : Mr. B. Krishna Prasad & Mr. Punit Dutt Tyagi,
AORs, Ms. Aruna Gupta and Ms. Charanaya
Laxmikumaran, Advocates, for the Appearing Parties.

(1) Rate of duty and tariff value of import goods — Date of
determination thereof

(2) Notification increasing rate of duty — Date of applica-
bility when Notification issued late in the evening
The Supreme Court Bench comprising Hon’ble Mr. Justice Dr. D.Y.
Chandrachud, Hon’ble Mr. Justice Hemant Gupta and Hon’ble Mr. Justice Ajay
Rastogi on 19-5-2020 after condoning the delay issued notice the Special Leave
Petition (Civil) Diary No. 6533 of 2020 with Diary Nos. 4876, 5153, 5163, 6408,
6429, 6431, 6586, 6595, 6728 & 6887 of 2020 and S.L.P. (C) Nos. 6451, 5920 & 6189
of 2020 filed by Union of India (Respondent being Shree Chaitanya Overseas)
against the Judgment and Order dated 26-8-2019 of Punjab and Haryana High
Court in C.W.P. Nos. 11887 (O & M), 12551, 14394, 17580, 17591, 17615, 17618,
18225, 18227, 18300, 18337, 18348-18349, 18405, 18414, 18419, 18460, 18462, 18464,
15357, 15359, 15473, 15478, 15518, 15548, 15813, 15913 of 2019 as reported in 2019
(368) E.L.T. A351 (P & H) (Rasrasna Food Pvt. Ltd. v. Union of India). While issuing
the notice, the Supreme Court passed the following order :
“Delay condoned.
Issue notice.
Tag with S.L.P. (C) No. 3860 of 2020.”
The Punjab and Haryana High Court in its impugned order had held
that if the bill of entry is filed prior to the date of entry of vehicle carrying goods
into the Indian territory, the relevant date for determination of rate of duty and
tariff value would be the date of entry of such vehicle in India. In this case vide
Notification No. 5/2019-Cus., dated 16-2-2019 (issued at 8.45 PM and published
in the Official Gazette on the same day), import duty on goods imported from
Pakistan and falling under Tariff Item 9806 00 00 of Customs Tariff Act, 1975 was
increased to 200%. Petitioner had filed Bill of Entry on same day prior to 6 PM
and goods also entered Indian Territory same day prior to issuance of Notifica-
tion. Although duty payment challans were generated, goods were not cleared
same day but subsequently. The High Court held that the amended rate of Cus-
toms duty under the said notification which came into force at 8.45 PM would
not apply even though the goods were not cleared by the proper officer of the
Customs on that day under Section 47 of Customs Act, 1962. However, if goods
had not entered Indian Territory same day then amended rate would have been
applicable notwithstanding filing of Bill of Entry prior to issuance of Notification.
REPRESENTED BY : Mr. B. Krishna Prasasd, AOR, for the Petitioner.

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EXCISE LAW TIMES  1st July 2020  49