{"id":254216,"date":"2001-05-09T00:00:00","date_gmt":"2001-05-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/pesticides-india-vs-cce-jaipur-on-9-may-2001"},"modified":"2016-05-31T02:23:49","modified_gmt":"2016-05-30T20:53:49","slug":"pesticides-india-vs-cce-jaipur-on-9-may-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/pesticides-india-vs-cce-jaipur-on-9-may-2001","title":{"rendered":"Pesticides India vs Cce Jaipur on 9 May, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Pesticides India vs Cce Jaipur on 9 May, 2001<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>  Ms. Jyoti Balasundaram, Member (J)  <\/p>\n<p id=\"p_1\"> 1. Commissioner (Appeals) has rejected the claim of the appellants for refund of Rs. 34800\/- paid as interest on warehoused goods in term of <a href=\"\/doc\/1727850\/\" id=\"a_1\">Section 61<\/a> of the Customs Act 1962 on the ground that the amendment to the section providing for payment of interest after 30 days from the date of warehousing and amendments came into operation in terms of notification 80\/91-CUS dated 23.12.91 from that date itself, and not from 24.12.91 which is the date when the public notice was issued by the Commissioner of Customs.\n<\/p>\n<p id=\"p_2\"> 2. The contention of the importers is that goods were already warehoused prior to the commencement of the amended provisions and therefore, they could remain warehoused for 90 days without attracting liability to interest. On the other hand it is the contention of the Revenue that the importer was liable to pay interest in respect of goods covered under bond dated 23.12.91 till the goods remained warehoused.\n<\/p>\n<p id=\"p_3\"> 3. On careful consideration of the rival submission, and noting that the date of publication of the notification i.e. 23.12.91, is not disputed, and applying the ratio of the Apex court decision in the case of Pankaj Jain Agencies Vs Union of India (1994 (72) ELT (805) SC) and ITC Ltd Vs CCE (1996 (86) ELT 477 SC) holding that notification comes into force on the date of its publication in the official gazette, I uphold the impugned order and reject the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Pesticides India vs Cce Jaipur on 9 May, 2001 ORDER Ms. Jyoti Balasundaram, Member (J) 1. Commissioner (Appeals) has rejected the claim of the appellants for refund of Rs. 34800\/- paid as interest on warehoused goods in term of Section 61 of the Customs Act 1962 on the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-254216","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pesticides India vs Cce Jaipur on 9 May, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/pesticides-india-vs-cce-jaipur-on-9-may-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pesticides India vs Cce Jaipur on 9 May, 2001 - Free Judgements of Supreme Court &amp; 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