Sanjib Banerjee, J. - (1.) The petitioners claim that a notification that had not become effective on the relevant date has been arbitrarily cited by the Customs authorities to demand duty at a much higher rate than payable by the petitioning assessee for the import of crude degummed soyabean oil of edible grade.
(2.) The matter involves a total of 12,000 MT of the said variety of oil. The petitioners claim that five bills of entry were filed on behalf of the petitioning assessee seeking clearance of the said goods for home consumption on September 14 and 15, 2015. According to the petitioners, the vessel carrying the oil arrived at the port of Haldia on September 14, 2015, but inward entry was granted to the relevant vessel under Sec. 31 of the Customs Act, 1962 at 0530 hours on September 17, 2015. The petitioners accept that in terms of the proviso to Sec. 15(1) of the said Act, the date for determination of the duty and tariff valuation of the imported goods was to be reckoned as September 17, 2015 as the date of entry inwards of the vessel would be the effective date if the bill of entry in respect of the imported goods were to be presented prior to the date of entry inwards of the vessel. The petitioners claim that as at the date of entry inwards of the vessel, on September 17, 2015, the rate of duty payable was 7.5 percent in respect of the value of the goods in terms of a notification published in the Gazette of India on March 17, 2012.
(3.) On September 17, 2015, notification No. was issued by the Ministry of Finance (Department of Revenue) that sought to alter the duty payable in respect of the said goods from 7.5 percent to 12.5 percent of the value thereof. The authority to revise the duty is not questioned. The petitioners assert that the notification did not become effective till such time that it was published in the Official Gazette and till such time that the Official Gazette as containing the relevant notification was published and offered for sale by the Directorate of Publicity and Public Relations of the Central Board of Excise and Customs.;