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2012 (10) TMI 234 - HC - CustomsFiling of bill of entry before arrival of ship - rate of duty - On 12-6-2002 the petitioners filed a Bill of Entry for Home Consumption in respect thereof and in conformity with Notification No. 29/2002-Cus. - ‘subject shipment’ actually arrived in India only on the following day on 13-6-2002 - Respondents contended that by that date enhanced tariff became payable by virtue of Notification No. 38/2002-Cus. – Held that:- Bill of Entry must be is deemed to have been presented on 13-6-2002 and not on 12-6-2002. Secondly, Notification dated 13-6-2002 would apply to the subject shipment since it was published in the Official Gazette on that date and accordingly it was efficacious from the commencement of that date itself. Thirdly, the Parliament itself is empowered to prescribe and modify from time to time, the different tariffs for each class of goods dealt with in the sundry Headings 15.01 to 15.22 of Chapter 15 of Section III of the Customs Tariff Act, 1975 - writ petitions are dismissed - shortfall of the duty paid as against the duty demanded/leviable under the subject Notification dated 13-6-2002 together with interest thereon at the rate of 12% per annum be deposited
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