(1)
SAJJADANASHIN SAYED MD. B.E.EDR. (D) BY LRS. ........ Vs.
MUSA DADABHAI UMMER AND OTHERS ........Respondent D.D
23/02/2000
Facts: In Regular Suit No. 201 of 1928, the plaintiffs contested the legal appointment of the father of the appellant as sajjadanashin and alleged mismanagement of trust funds. The District Court held the wakf as private, emphasizing the sajjadanashin's ability to use income for family maintenance. Subsequent proceedings under the Bombay Public Trusts Act, 1950, saw conflicting decisions on t...
(2)
STATE OF ORISSA ........ Vs.
SUDHAKAR DAS (DEAD) BY LRS. ........Respondent D.D
23/02/2000
Facts: The appeal arises from arbitration proceedings, where the Arbitrator granted escalation charges despite the absence of an escalation clause in the agreement. The dispute also involves the award of pendente lite interest and interest for the pre-reference period.Issues:Could the Arbitrator have granted an award for escalation in favor of the contractor?Could the Arbitrator have awarded pende...
(3)
M/S. MODERN INSULATORS LTD. ........ Vs.
THE ORIENTAL INSURANCE CO. LTD. ........Respondent D.D
22/02/2000
FACTS: The appellant, M/S. Modern Insulators Ltd., held an insurance policy with The Oriental Insurance Co. Ltd. for a factory manufacturing high tension insulators. After damage to the equipment, a dispute arose regarding coverage under the insurance policy. The State Commission ruled in favor of the appellant.ISSUES:Adequacy of communication of exclusion clause to the appellant.Admissibility of ...
(4)
OM PRAKASH JAISWAL ........ Vs.
D.K. MITTAL AND ANOTHER [OVERRULED] ........Respondent D.D
22/02/2000
Facts:Appellant sought relief after alleged contempt by respondents following an undertaking in a civil writ petition.Court issued a notice to show cause why contempt proceedings should not be initiated against the respondents.High Court dropped the proceedings as barred by Section 20 of the Contempt of Courts Act.Issues:Whether the notice to show cause amounted to the initiation of contempt proce...
(5)
UNION OF INDIA AND OTHERS ........ Vs.
M/S. GANESH DAS BHOJRAJ ........Respondent
SECTIONS, ACTS, RULES, AND ARTICLE MENTIONED:
Section 159, Section 25: Customs Act, 1962
Section 35, Section 38, Section 81: Evidence Act, 1872
Section 8: Foreign Exchange Regulation Act, 1947
Section 3: Jaipur Laws Act, 1923
SUBJECT:
The imposition of customs duty based on a notification and the dispute over the effective publication of the said notification.
HEADNOTES:
FACTS:
The respondent imported a consignment of Green Beans (Pulses) and claimed clearance free of duty based on an exemption notification.
The notification was amended, leading to a dispute over the applicability of customs duty.
The High Court of Bombay allowed the writ petition filed by the respondent, setting aside the amendment to the notification.
ISSUES:
Whether the notification, amending the exemption, was effectively published.
The applicability of customs duty under the amended notification.
HELD:
The Judges referred to conflicting decisions in previous cases and emphasized the importance of publication in the Official Gazette for the effectiveness of a notification.
The Court relied on the decision in M/s. Pankaj Jain Agencies and held that once a notification is published in the Official Gazette, it comes into operation.
The Judges rejected the contrary view in Collector of Central Excise Vs. New Tobacco Co. Etc. Etc., emphasizing that reasonable publication is sufficient, and individual service to every member of the public is not required.
DECISION: The appeal is allowed. The High Court's judgment is set aside, and the respondent is held liable to pay customs duty at the rate of 25% under the amended notification.
REFERRED CASES:
I.T.C. Limited Vs. Collector of Central Excise, Bombay, (1996) 6 AD 702 : (1996) 86 ELT 477 : (1996) 8 JT 97 : (1996) 6 SCALE 239 : (1996) 5 SCC 538 : (1996) 5 SCR 214 Supp
B.K. Srinivasan and Others Vs. State of Karnataka and Others, AIR 1987 SC 1059 : (1987) 1 JT 180 : (1987) 1 SCALE 142 : (1987) 1 SCC 658 : (1987) 1 SCR 1054 : (1987) 1 UJ 657
Collector of Central Excise Vs. New Tobacco Co. Etc. Etc., (1998) 1 AD 301 : AIR 1998 SC 668 : (1998) 97 ELT 388 : (1998) 1 JT 66 : (1998) 1 SCALE 58 : (1998) 8 SCC 250 : (1998) 1 SCR 63 : (1998) 109 STC 376 : (1998) AIRSCW 319 : (1998) 1 Supreme 189
Harla Vs. The State of Rajasthan, AIR 1951 SC 467 : (1952) 1 SCR 110
M/s. Pankaj Jain Agencies Vs. Union of India and others, AIR 1995 SC 360 : (1994) ECR 28 : (1994) 72 ELT 805 : (1994) 5 JT 64 : (1994) 3 SCALE 316 : (1994) 5 SCC 198 : (1994) 1 SCR 602 Supp
State of Maharashtra Vs. Hans George, AIR 1965 SC 722 : (1965) 35 CompCas 557 : (1965) 1 SCR 123
Nathulal Vs. State of Madhya Pradesh, AIR 1966 SC 43 : (1966) CriLJ 71
Union of India and others Vs. Apar Private Ltd. and Others, AIR 1999 SC 2515 : (1999) 65 ECC 727 : (1999) ECR 63 : (1999) 112 ELT 3 : (1999) 5 JT 161 : (1999) 4 SCALE 313 : (1999) 6 SCC 117 : (1999) 3 SCR 1056 : (2000) 1 UJ 233 : (1999) AIRSCW 2676 : (1999) 6 Supreme 348
Garware Nylons Ltd. Vs. Collector of Customs and Central Excise, Pune, AIR 1999 SC 844 : (1998) 77 ECR 682 : (1998) 100 ELT 321 : (1998) 8 SCC 282 : (1998) AIRSCW 3928
Apar Private Ltd. and others Vs. Union of India and others, (1986) 1 BomCR 196 : (1986) 88 BOMLR 355 : (1985) 6 ECC 241 : (1988) 19 ECR 514 : (1985) 22 ELT 644
JUDGMENT
M.B. Shah, J.—Two Judges Bench of this Court by order dated 15th October, 1999 has referred this matter to a larger Bench by observing thus:
It appears that there is a conflict in the ratio of the decisions of this Court in M/s. Pankaj Jain Agencies Vs. Union of India and others, ; Collector of Central Excise Vs. New Tobacco Co. Etc. Etc., and I.T.C. Limited Vs. Collector of Central Excise, Bombay, is also relevant. In our view it is appropriate that this appeal is to be heard by a larger Bench.
2. Before referring to the said decision, we would narrate few facts involved in the matter.
3. Respondent admittedly imported a consignment of Green Beans (Pulses) weighing 505-505 M.T. vide Invoice No. 14/099 dated 31-12-1986. They have filed bill of entry for the same on 5-2-1987. The importer claimed clearance of the said goods free of duty on the basis of Exemption Notification No. 129/76-Cus dated 2-8-1976. However, it was pointed out that on 4-2-1987 the said notification was amended vide Notification No. 40/87-Cus, whereby basic duty @ 25% was levied. As the duty was levied @ 25%, importer filed Writ Petition No. 535 of 1987 in the High Court of Bombay contending inter alia that the said notification was not duly published and that it was not in force on the date. A Division Bench of the High Court of Bombay accepting the said contention on the basis of Full Bench decision of the said Court in the case of Apar Private Ltd. and others Vs. Union of India and others, allowed the writ petition. Hence the present appeal by the State.
4. At the outset, we may state that in appeal filed before this Court the judgment of the Full Bench of the High Court of Bombay in Apar (P) Ltd's case 1986 Tax LR 2022 (supra) was set aside (Re : Union of India and others Vs. Apar Private Ltd. and Others,
5. A copy of Original Extraordinary Gazette of India dated "February 4, 1987 (Part-II - Section 3 - Sub-section (i) is produced for our perusal. The said notification reads as under:
MINISTRY OF FINANCE(Department of Revenue)New Delhi, the 4th February, 1987NOTIFICATIONNo. 40/87-CUSTOMS
G.S.R. 81(E).- In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Department of Revenue and Banking No. 129/76-Customs, dated the 2nd August, 1976. namely:
In the said notification, for the words 'from the whole of the duty of customs leviable thereon which is specified in the said First Schedule" the words "from payment of so much of that portion of the duty of customs, which is specified in the said First Schedule as in excess of twenty five per cent ad valorem shall be substituted.
6. The contention is - the aforesaid Notification was not made available to public at large and, therefore, on the basis of the said Notification customs duty cannot be levied. The learned Counsel for the appellant relied upon the decision in M/s. Pankaj Jain Agencies Vs. Union of India and others, M/s. Pankaj Jain Agencies Vs. Union of India and others, and the learned Counsel for the respondent-importer has relied upon the decision in Collector of Central Excise Vs. New Tobacco Co. Etc. Etc., in support of their respective contentions.
7. In M/s. Pankaj Jain Agencies Vs. Union of India and others, , this Court considered -similar contention with regard to the Exemption Notification issued u/s 25 of the Customs Act, 1962 and held that there was no substance in the contention that notwithstanding the publication of the notification in the Official Gazette there was yet a failure to make law known and that, therefore, the notification did not acquire the elements of operative ness and enforeeability. For this purpose. Court referred to Section 25(1) of the Customs Act, which reads as under:
25. Power to grant exemption from duty.- (1} if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon.
On the bests of the aforesaid D.D
22/02/2000
FACTS:The respondent imported a consignment of Green Beans (Pulses) and claimed clearance free of duty based on an exemption notification.The notification was amended, leading to a dispute over the applicability of customs duty.The High Court of Bombay allowed the writ petition filed by the respondent, setting aside the amendment to the notification.ISSUES:Whether the notification, amending the ex...
(6)
UNION OF INDIA AND ANOTHER ...... Vs.
M/S. OM PRAKASH S.S. AND COMPANY AND ANOTHER ........Respondent D.D
19/02/2000
Facts: Dispute on whether Section 206C applies to payments for liquor trade licenses, which grant the right to trade but not the right to specific goods.Issues:Does payment for a liquor trade license, granting business rights but not specific goods, make the licensee a 'buyer' under Section 206C?Held:Section 206C applies when payment grants the right to specific goods. Liquor trade licen...
(7)
KADIYALA RAMA RAO ........ Vs.
GUTALA KAHNA RAO (DEAD) BY LRS. AND OTHERS ........Respondent D.D
18/02/2000
Facts:The appellant, Kadiyala Rama Rao, is a stranger auction purchaser of a house property sold in court on 31st July 1978.The property was sold in pursuance of a mortgage deed dated 4.6.1975 in C.S. No. 1245 of 1973 in the court of District Munsif, Rajamundhry, Andhra Pradesh.The respondents filed an application to set aside the auction sale on 26th August 1978, which was rejected by the Distric...
(8)
KUNJ BEHARI LAL BUTAIL AND OTHERS ........ Vs.
STATE OF H.P. AND OTHERS ........Respondent D.D
18/02/2000
Facts:The Legislative Assembly of Himachal Pradesh enacted the Himachal Pradesh Ceiling on Land Holdings Act, 1972, to consolidate and amend laws related to land holdings.Sub-section (1) of Section 26 empowers the State Government to make rules for carrying out the purposes of the Act.The State Government framed the Himachal Pradesh Ceiling on Land Holdings Rules, 1973, in exercise of the delegate...
(9)
D. SRINIVASAN ........ Vs.
THE COMMISSIONER AND OTHERS ........Respondent D.D
17/02/2000
Facts:The temple was founded in 1891 by P. Venkata Varada Doss.An inquiry was initiated in 1934 regarding the nature of the temple, and it was declared an 'Excepted Temple' in 1935.D. Venkatarangaiah, the brother-in-law of the founder, was nominated as the successor, and the temple's affairs were managed by him.Venkatarangaiah executed a Will in 1941, appointing a Board of Five Trus...