TMI Blog1989 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... e years. The Ship, State of Tripura by which the car was shipped arrived at Bombay Port on 22-2-1986. It was also berthed at the Port on 25/26-2-1986 with IGM No. 388/26. Some cargo was unloaded and the ship was thereafter taken off berth, with the result that on 26-2-1986 the appellant s car was not actually unloaded from the ship. The ship was again brought back to berth on 5-3-1986. In the Bill of Entry IGM number was amended to 424/26 when the car was unloaded. On 1-3-1986 there was an increase in the duty applicable and as a result this increased rate of duty was applied considering the import as having been effected on 5-3-1986. The appellant states that during the period the ship had not gone to any other Port but was in Bombay Harbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inwards in terms of Section 31 of the Customs Act, 1962 and the cargo had also been unloaded though partially, on such grant of entry inwards. Under Section 31 of the Customs Act, 1962 shows that the person incharge of the ship, namely, the master of the vessel has to deliver to the proper officer of Import manifest and the master of the vessel, according to the Section 31, shall not permit the unloading of any imported goods until the order has been given by the proper officer granting entry inwards to the vessel. As regards the rate of duty to be applied Section 15(1)(a) of the Customs Act, 1962 lays down that the rate of duty applicable to any imported goods shall be the rate in force on the date on which the Bill of Entry in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s within the port to appropriate wharfage. The inward cargo is to be reported, the goods are to be entered unshipped immediately upon importation, and upon the passing of the entry, to be forthwith dealt with in accordance with the terms of the entry. Further the Kerala High Court in the above said case, wherein the Australian High Court judgment was quoted, also laid down what constitutes import by saying If goods are brought into their port of destination for the purpose of being discharged there, the Act of importation is complete . In this case following the above ratio we find that on 25/26-2-1986 not only had the ship by which the appellant s car was imported actually entered the Port but it was also berthed for unloading after be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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