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1997 (7) TMI 141 - SUPREME COURTWhether the appellants can claim the benefit of concessional rate of customs duty under Tariff Heading 84.66 in the First Schedule to the Customs Tariff Act, 1975? Held that:- Section 46 of the Customs Act, 1962 requires that the importer of any goods, other than goods included for transit or transhipment, shall make entry thereof by presenting to the proper officer a Bill of Entry for home consumption or warehousing in the prescribed form. The goods were not intended for transit or transhipment when they were imported in January, 1983. The Bill of Entry dated January 15, 1983 presented by M/s. Kohli Graphic Systems was not for warehousing because the goods were to be cleared. The said Bill of Entry must, therefore, be treated to be for home consumption. There could not be a second Bill of Entry for home consumption in respect of the same goods. The appellants cannot, therefore, avail the benefit of concessional duty under T.H. 84.66 on the basis of the subsequent Bill of Entry dated June 20, 1983. The Tribunal has, therefore, rightly found that the appellants were liable to pay customs duty at the normal rate in accordance with the Notification No. 116/79, dated June 1, 1979 on the basis of which the goods had been imported. Against assessee.
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