Home Case Index All Cases Customs Customs + HC Customs - 2018 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 923 - HC - CustomsApplicable Rate of Duty - date of presentation of Bill of Entry - what is the date on which the bill of entry in this case was presented by the petitioner under Section 46 of Customs Act, 1962? - Held that: - the proviso to Section 46(1) states that the Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, allow an entry to be presented in any other manner. As per Section 46(3), A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report, as the case may be. In the present case also even though the importer had filed all the relevant particulars on 07.11.2017 itself, it was on account of the system related fault, the bill of entry got generated on 08.11.2017. The approach set out in the aforesaid Instruction No.12/2017-Customs dated 31.08.2017 deserves to be adopted in the present case also. There is a maxim ‘Actus curiae neminem gravabit’. It means that nobody should suffer for the wrong done by a quasi-judicial body. The aforesaid instruction is also an analogous application of the same principle. In the law of contracts also, no party is expected to do an act impossible in itself. Since the Notification No.84 of 2017 was issued only on 08.11.2017, the writ petitioner's case will not be governed by the same - in the light of Section 15 of the Customs Act, 1962, the rate of duty applicable to the import in question will be the one that obtained on 07.11.2017- petition allowed.
|