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against the CESTAT Final Order No. 71164/2019 and Stay Order No.
70173/2019, dated 24-6-2019 (Commissioner v. Century Metal Recycling Ltd.). While
dismissing the appeal, the Supreme Court passed the following order :
“1. Delay condoned.
2. We find no reason to interfere with the impugned order of the
Customs, Excise and Service Tax Appellate Tribunal dated 24 June, 2019 in
C.A. No. 70216 of 2019.
3. The appeal is accordingly dismissed.”
The Appellate Tribunal in its impugned order had held that issue al-
ready stands covered by the precedent decision of the Tribunal, as confirmed by
the Hon’ble Supreme Court in the case of same party. It was held that enhance-
ment of value of aluminium scrap by Revenue based upon the NIDB data was
not sustainable.
REPRESENTED BY : Mr. K.M. Natraj, ASG, Mr. B. Krishna Prasad, AOR,
Ms. B. Sunita Rao and Mr. Anmol Chandan,
Advocates, for the Petitioner.

Assessment of imported goods — Rate of duty, whether ap-
plicable as on date of filing Bill of Entry when duty
enhanced same day by notification issued late in the
evening in a case where goods had entered Indian
territory from Pakistan same day earlier?
The Supreme Court Bench comprising Hon’ble Justice Dr. D.Y. Chandra-
chud, Hon’ble Mr. Justice Hemant Gupta and Hon’ble Mr. Justice Ajay Rastogi
on 17-6-2020 after condoning the delay issued notice in the Special Leave Peti-
tion (Civil) Diary No. 5165 of 2020 filed by Union of India (Respondent being
Bhavesh Trading Co.) against the Judgment and Order dated 26-8-2019 of Punjab
and Haryana High Court in CWP 18337 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 :
“1. Delay condoned.
2. Issue notice.
3. There shall be a stay of the operation of the impugned judgment
and order dated 26 August, 2019 of the High Court of Punjab & Haryana in
C.W.P. No. 18337/2019.
4. Tag with Civil Appeal Nos. 447-448 of 2013.”
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. Since the intent
and purport of issuance of the aforesaid notification was to discourage import
from Pakistan and not to penalize the Indian importers and the goods were pre-
sented along with the bills of entry before 6.00 P.M. i.e. during the office hours on
16-2-2019, the amended rate of Customs duty under Notification No. 5/2019-
Cus. which came into force at 8.45 P.M. would not apply even though the goods

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