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1989 (5) TMI 66 - SUPREME COURTWhether the date on which the vessel enters the territorial waters is the relevant date for determining whether the import of goods carried by it falls within the scope of the Customs Act? Held that:- We have considered the matter carefully and given due heed to the submissions of learned counsel for the petitioners founded, inter alia, on the provisions of the Sea Customs Act and the amendment made in Sec. 16 of the Customs Act and we are of opinion that the view taken by the Madras High Court in M/s. Omega Insulated Cable Co. Ltd. (1969 (8) TMI 34 - HIGH COURT OF JUDICATURE AT MADRAS) represents the correct view. The amendment made in Sec. 16 of the Act appears to have been made by way of clarification and, in our opinion, does not detract from the conclusion that "the date of entry inwards of the vessel" is the date recorded as such in the Customs register. In the present case, "the date of inwards entry" is mentioned as 31 July, 1981. In the absence of anything else, we may take it that the entry was recorded on that date itself. Accordingly, the rate of import duty and the tariff valuation shall be that in force on 31 July, 1981. The contention of the petitioners that the rate of import duty and tariff valuation will be that ruling on 11 July, 1981 cannot be sustained and is rejected. As to the question whether Sec. 15 of the Customs Act is ultra vires on the ground that arbitrary discretion has been conferred on the customs authorities in the matter of determining the date of inward entry, it seems to us that having regard to the procedure detailed above there is no scope for the submission that the provision is invalid. Appeal dismissed.
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