TMI Blog1990 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... per : I.J. Rao, Member (T)]. The facts relevant for a decision in this matter, as stated by the appellate Collector, are as follows : M/s. Steel Authority of India imported through Visakhapatnam Port a number of Consignments of Coking Coal and the same was allowed free of duty under Notification No, 142-Cus., dated 28-7-1978 which was valid upto 30-6-1980. After the date of expiry of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consequential benefits . 2. The Revenue filed this appeal against the order passed by the Appellate Collector. The question that arises for decision is whether in the given circumstances the impugned order is correct or not. 3. Shri Haksar, the ld. Advocate argued that the supplementary Bill of Entry was filed by the appellants under the directions of Customs. He emphasised that the first Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded by the Collector, with the modification that the Bill of Entry was apparently filed on the directions of Customs. 6. Section 15 of the Customs Act which governs the rate of duty is re-produced below : Section 15 - Date for determination of rate of duty and tariff valuation of imported goods - (1) The rate of duty - and tariff valuation, if any, applicable to any imported goods, shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not applicable to the facts here. That leaves only situation (a). In this case, whether voluntarily or otherwise, the Respondents filed a Bill of Entry. By a co-incidence, there was no exemption notification in respect of the goods on the date of filing the supplementary Bill of Entry. The Appellate Collector s reference to the absence of any other entry in the manifest does not appear to be cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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