TMI Blog1991 (3) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... and Tariff valuation of imported goods as per Section 15 of the Customs Act, 1962 in the following background. 2. Two petroleum Crude Oil Tankers with imported Petroleum Crude Oil, meant for discharging at Haldia Refinery arrived at Haldia Oil Jetty on 28-11-1986 and 3-12-1986 respectively. The shipping details for those two tankers are as under: Name of the Tanker Rot No. Date Final Entry Date IGM QTY MT. A.B. TARAPORE C-212/86 (H) of 24-11-1986 28-11-1986 18,000 MT MT. C.N. KARAN SINGH 203/86 (H) of 1-12-1986 03-12-1986 20,000 MT As per the prevailing practice and system though the discharge of crude oil takes place at Haldia Oil Jetty to Haldi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... House from time to time regarding clearance of Crude Oil. The details of these notices are as under: a. P.N. No. 229 dated 4-7-1980 b. P.N. No. 203 dated 30-7-1980 c. P.N. No. 250 dated 30-8-1980 d. P.N. No. 278 dated 3-10-1980 e. P.N. No. 375 dated 18-11-1985 f. P.N. No. 2/86 dated 31-12-1985 In this case the authenticated triplicate copies of the IGM were received at IOC s Calcutta Office on 4-12-1986 afternoon and on the same day the Bills of Entry were prepared for the IGM quantities and these were submitted to the Calcutta Custom House Oil Section for noting on the next day, i.e. 5-12-1986 i.e. for Customs duty @ Rs. 300/- per MT plus 10 per cent on C.I.F. Immediately afterwards the appellants came to know that the ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both Vessels, duly certified by the Oil Officer, Custom House, Calcutta as well as xerox copies of the bills of entry (kattcha and final) in compliance with the current procedure of clearance and payment of duty under public notice 238, dated 7-7-1988. 6. The relevant dates necessary for this case are as under: Name of the vessel AB Tara-pore Karan Singh Date of arrival of vessel at Haldia 28-11-1986 3-12-1986 Date of presentation of pumping guarantee 28-11-1986 3-12-1986 Time and date when pumping started at Haldia 10 hrs. 28-11-1986 14.15 hrs. 3-12-1986 Time and date when pumping 1st completed at Haldia 23 hrs. 28-11-1986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 provides that the rate of duty and tariff valuation applicable to any imported goods shall be the rate and valuation in force, in the case of goods entered for home consumption, on the date on which a bill of entry in respect of such goods is presented under that section. In this case, therefore, the relevant date would be 5-12-1986 i.e. the date on which the bill of entry was presented at Calcutta and the rate of duty applicable as on that date would be relevant. The public notices referred to by the appellants relate to procedural aspects and cannot override the provisions of Section 15. Public Notice 229, dated 4-7-1980 deals with the creation of Mini Customs House at Haldia and public Notice 203, dated 30-7-1980 sets out the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to start discharging operations at Haldia either at Haldia or at Calcutta with the same number of copies as is being already done. The Assistant Collector posted at Haldia will accept such guarantee when submitted at Haldia and will ensure that a copy of the same is forwarded to the Preventive Officer in charge of the vessel as well as to the Central Excise Officer in charge of the bonded tanks under unified control procedure". 8. Public Notice 238 dated 7-7-1988 provided for presentation for kattcha bill of entry to the Haldia Customs House. All these public notices set out various procedures to be followed by importers of crude oil in bulk and they cannot prevail over the statutory provisions contained in Section 15 of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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