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1972 (5) TMI 28 - SC - CustomsPoint of time at which rate of duty with respect to the goods imported by the respondent, Dutex Clock Company, from Japan is to be fixed Held that:- There is no material on the record on which we can safely accept the appellant's averment in the affidavit in opposition produced in the High Court that the goods in question "were provisionally assessed on February 28, 1961 at the `before entry' or `prior entry' stage at the rate then prevalent". This averment was wrongly accepted by the learned single Judge and rightly rejected by the Division Bench in view of Ex. 1A. We are also unable to hold as a matter of law that Sections 37 and 57 contemplate the making of a final entry inward after the arriving vessel begins to break bulk. The order of the Division Bench of the High Court is, in our opinion, fully justified both on facts and in law and the appellant has completely failed to point out any error in that order, justifying its reversal by this Court. The appeal accordingly fails
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