Vs.
EmailAppeal:
Petitioner:
Respondent:
Apeal:
Judges:
Date of Judgment: Feb 22, 2000
Head Note:
Customs Law
Evidence Act, 1872
(Per B.N. KIRPAL, J. & M.B. SHAH, J.)
Sections 35, 38 and 81 – Customs duty – Withdrawal of duty exemp-tion through Gazette Notification – Gazette admissible in evi-dence – Gazette carrying notification having been produced before Court its contents to be presumed to be genuine by court.
Evidence Act, 1872
(Per B.N. KIRPAL, J. & M.B. SHAH, J.)
Sections 35, 38 and 81 – Customs duty – Withdrawal of duty exemp-tion through Gazette Notification – Gazette admissible in evi-dence – Gazette carrying notification having been produced before Court its contents to be presumed to be genuine by court.
Held:
Original copy of the Notification dated 4.2.1987 published in the Extra-ordinary Gazette on the said date has been produced before us. The Gazette is admissible being official record evidencing public affairs and the Court is required to presume its contents as genuine under Sections 35 and 38 read with Sec-tion 81 of the Evidence Act, unless contrary is proved. Hence, there is no substance in the contention that Notification dated 4.2.1987 was not published in the Gazette on the same day. In our view, said notification came into force on the same date. (Para 19)
(Per R.C. LAHOTI, J.)
JUDGEMENT:
