terms of Notification
No.1/2013Custom dated 21.01.2013, which
came into effect on 21.01.2013 by amending
Notification No.12/2012Cus dated ... goods, which was the prevailing
rate (under Notification No.12/2012Cus
dated 17.03.2012), was paid vide Challan
No.2005364364 dated 21.01.2013 and the
assessment
under duty exemption
Notification No. 12/2012Cus dated 17th March 2012 [Serial No. 33A to
the erstwhile Notification No. 21/2002Cus dated ... fatty
alcohol, etc. On a reading of Notification No.21/2002Cus. and
Notification No.12/2012Cus. it is apparent that the Central Government
which was claimed as exempt vide
Notification No. 20/2006-CUS dated
01.03.2006 and Notification No.12/2012-
CUS dated 17.03.2012 in respect ... rate of duty as per
Notification No.21/2002-CUS dated
01.03.2002 (Sr.No.33A) and Notification
No.12/2012-CUS (Sr. No.57) which
Customs Duty (BCD) by virtue of S.No.21 of
Notification No. 12/2012-Cus dated 17.03.12.
Further, no excise duty was leviable on goods ... Tariff Act too was exempt in terms of
S. No.22 of Notification No.21/2012-Cus. dated
17.3.2012. Therefore, no duty of customs
passed only based on alleged breach
of conditions of the exemption notification by
the petitioner for not submitting utilisation
certificate within the prescribed time limit ... conditions of the Exemption Notification
No.31/2015 dated 07th May, 2015 which has amended
the Notification No.12/2012-Cus dated 17th March,
2012
valuation carried
out by the DRI. Reliance is placed on
Notification No.12/2012Cus. dated 17.03.2012
and amendments therein that the said gold
attracts
However, the petitioners are
not granted benefit of the exemption notification
No.12/2012-Cus dated 17.03.2012 and are required to
pay duty
Notification
No.21/2002-Cus dated 1st March, 2002 as amended by
Notification No.12/2012-Cus dated 17th March, 2012
unconstitutional and ultra vires ... plant between the period 17th March, 2012,
till date, and hereafter until the continuation of the said
Notification at Annexure B2 hereto;
(e) that this
notification last in the series of
Page 8 of 49
C/SCA/6002/2016 CAV JUDGMENT
such exemption which is 12/2012-Cus dated ... exempted from levy of customs duty
by very exemption notification dated 17.03.2012.
NOTIFICATION NO
12/2012 - Customs, Dated : March 17, 2012
JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 13/12/2012
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Rule ... company and has challenged the
legality of a Notification dated 17th March 2012 No.12/2012
CUS and prayed for a direction that such notification
