1996 (11) TMI 189

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..... ndent. [Order per : Shiben K. Dhar, Member (T)]. - In this case the claim for refund of duty was rejected on the ground that the goods imported from Spain on 6-2-1987 are not eligible for benefit of Customs Notification 342/76. The appellants had claimed that the impugned goods which were imported from Spain were entitled for concessional rate of duty under the GATT Notification No. 342/76. Thi .....

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..... them since Notification No. 342/76 remained operative till the mid-night. He also stated in support Bombay High Court's judgment in the case of All India Medical Corporation v. A.R. Almeida - 1981 (8) E.L.T. 929 (Bom.). 3. Arguing for the revenue, ld. DR submits that proviso to Section 15 makes it clear that if a Bill of Entry has been presented before the date of entry of the vessel by whi .....

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..... er that section; (b) in the case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods on the date of payment of duty; Proviso to this Section makes it clear that if a Bill of Entry has been presented before the date of entry inwards of the vessel by which the goods are imported, t .....

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..... the entry is made in the Customs register. The Hon'ble Apex Court held that the view taken by the Madras High Court represents the correct view. We find that the Collector (Appeals) has recorded that as per Bill of Entry the vessel arrived on 6-2-1987. The appellants have not furnished any evidence that this was not a date recorded in Customs register as the date when entry is made. 5. The .....

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..... ecifying also the exact hour and date such entry inwards is granted. This date is entered along with serial rotation number in the Inward Entry Register. The appellants have failed to substantiate their claim that the date in Inward Entry Register is 3-2-1987 and not 6-2-1987. We, therefore, do not see any merit in the appeals and upheld the impugned order and reject the appeals.
Case laws, .....

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