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2017 (5) TMI 1002 - AT - CustomsRefund claim - territorial jurisdiction - whether the appellant was correct in claiming that the goods entered into territorial water in India and vessel was assigned a berth on 24.02.1999 hence it is the date of import of the goods or 01.03.1999? - Held that: - the goods were allowed to be discharged on 27.02.1999 customs duty came into force on such goods from midnight of 27/02/1999. It is also undisputed that Entry Inward of the goods was made in the records on 01.03.1999 for all practical purpose and noted that the goods have been imported into India - the issue is no more res integra as the Apex Court in the case of Apar Pvt. Ltd. [1999 (7) TMI 69 - SUPREME COURT OF INDIA] has held that Duty has to be paid with reference to the relevant date as per Section 15 of the Customs Act - appeal dismissed - decided against appellant.
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