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2018 (6) TMI 848 - AT - CustomsLiability of Customs Duty - Non-duty paid goods - Yellow peas - N/N. 84/2017 dated 08.11.2017 - it was alleged that the goods were assessed without payment of duty and a part of the consignment was already cleared - Held that:- The goods imported by the appellant leer yellow peas enjoyed full exemption from duty before issue of Notification No. 84/2017 on 08.11,2017, Since the Bills of Entry in the present case were filed on prior entry basis, the date of Bill of Entry has to be deemed as the date of Entry Inwards granted to the vessel. There is dispute as to the correct date on which the Entry Inwards was granted to the vessel “MV Riva Wind" - there is no malafide intention on the part of the appellant in clearing the consignments without payment of duty, Under the circumstances, the terms stated by the Ld. Commissioner for provisional release of the impugned goods, which was seized is unfair. The customs authorities are directed to finalize this case as expeditiously as possible preferably within a period of three months - appeal disposed off.
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