S.B. Sinha, A.C.J. - (1.) The matter was referred to this Bench keeping in view the importance of the question involved in this Appeal as to from which date two Notifications issued under section 25 of the Customs Act, 1962(hereinafter referred to as 'the Act') would come into effect i.e. from the date of printing or from the date first made available for sale to the public or the date mentioned in the Notifications irrespective of when the Notifications are printed in the Official Gazette or the date of sale thereof?
(2.) The fact of the matter is as follows: The respondent herein placed an order for generating set on an exporter of Germany on 6th July, 1989 for a price of Rs. 2,00,90,000/-. A Notification bearing No. 59/89 was issued on 1st March, 1989, in terms whereof customs duty of such generator was payable at a maximum of 30 per cent. Another, Notification bearing No. 144/90 was published on 20th March, whereby pegging applicable auxiliary duty was fixed at 30 per cent ad velorem. On or about 11th November, 1990, the respondent No. 1 filed an Advance Bill of Entry for home consumption which was recorded on 18.2.1990. Another Notification bearing NO. 296/90 superseeding Notification No. 591 89 was issued on 10th January, 1991, in terms whereof customs duty was fixed at 35%, and which was put on for sale to general public by Department of Publication.
(3.) On 14th January, 1991 Notification No. 287/90, Customs dated 15th December, 1990 superseeding Notification No. 144/90 was issued, whereby auxiliary duty for sale was fixed at 50% ad velorem. A provisional assessment was made on 31st January, 1991 fixing the' customs duty at 85% in terms of Notification No. 296/90 and auxiliary duty at 50% was fixed in terms of Notification No. 287/90 totalling Rs. 2,48,96,500/-. The appellant thereafter was levied with an excess duty of Rs. 73,22,500/-. The same was provisionally assessed and paid by the respondents under protest.;