DR.DHANANJAYA Y.CHANDRACHUD, J. - (1.) This judgment has been divided into sections to facilitate analysis. They are: A The aftermath of Pulwama B The backdrop C Petitions before the High Court D The judgment of the High Court E Submissions in the appeals F Determination of the rate under Section 15 of the Customs Act 1962 G Precedent H Interpreting 'day' and 'date' I Notification under Section 8A of the Customs Tariff Act J General Clauses Act K Information Technology Act, 2000 L Effect of notifications issued in e-gazettes M Retrospectivity N Summation1 Leave granted. A The aftermath of Pulwama
(2.) A terrorist attack took place at Pulwama on 14 February 2019. On 16 February 2019, the Union Government issued a notification under Section 8A of the Customs Tariff Act 1975. The notification introduced a tariff entry by which all goods originating in or exported from the Islamic Republic of Pakistan were subjected to an enhanced customs duty of 200%. The precise time at which the notification was uploaded on the e-Gazette was 20:46:58 hours. Customs authorities at the land customs station at Attari sought to enforce the enhanced rate of duty on importers who had already presented bills of entry for home consumption before the enhanced rate was notified in the e-Gazette. Their action led to a challenge before the High Court of Punjab and Haryana. The consignments of import covered a diverse range of goods, ranging from dry dates to cement.
(3.) On 26 August 2019, a Division Bench of the High Court of Punjab and Haryana allowed a batch of writ petitions under Article 226 of the Constitution. The High Court held that since the importers, who had imported goods from Pakistan, had presented their bills of entry and completed the process of "self-assessment" before the notification enhancing the rate of duty to 200 per cent was issued and uploaded, the enhanced rate of duty was not attracted. The High Court held that the importers were liable to pay the duty applicable at the time when the bills of entry for home consumption were filed under Section 46 of the Customs Act, 1962.[1] The Union of India was ordered to release the goods within seven days on the payment of duty 'as declared and assessed' without applying the notification enhancing the rate of duty on goods originating in Pakistan. [1] "the Customs Act" ;