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1997 (5) TMI 56 - SC - CustomsWhether letter dated 16th August, 1985 should have been treated as sufficient by the Customs Officer to pass suitable order under sub-section (5) of Section 46 allowing substitution of the bill of entry for home consumption for the bill of entry for warehousing? Held that:- If a statutory form is prescribed for presentation of a bill of entry, then the bill of entry has to be in the prescribed form. Section 46(5) contemplates substitution of one bill of entry by another. The second bill of entry must also be prepared and lodged with the proper officer in the prescribed form. It cannot be said that the first application was in the prescribed form. No order could be passed upon it by the proper officer by treating it as a bill of entry for warehousing. The second application of 26th August, 1985, accompanied by a bill of entry for warehousing, reached the Assistant Collector on 28th August, 1985 late in the day. We are of the view that the Tribunal has come to a correct decision in holding that the application could not possibly have been dealt with and disposed of then and there as soon as it was received. It was known on that date that the rates of tax were reduced. To allow substitution of the bill of entry as prayed by the appellant would have caused loss of revenue. This application was rightly rejected.
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