TMI Blog2002 (6) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. M.V. Ikan Sela Vang carrying the goods imported by the respondent to this appeal from abroad arrived at Bombay on the morning of 17-7-1996 but was waiting at outer anchorage due to bad weather. She came into the inner anchorage on 22-7-1996 but could not be boarded because of bad weather prevailing. After the stormy weather condition subsided, the vessel was granted entry inwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. The importer appealed this order. The Commissioner (Appeals) was satisfied that the view taken by the Assistant Commissioner was incorrect. She found that the chartering agent had issued notice of readiness to discharge the cargo on 17-7-1996. Therefore, for all practical purposes the vessel was ready to discharge the cargo on 17-7-1996. Hence this should be the date on which the vessel ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (33) E.L.T. 77 that the date of entry inwards of the vessel by which the goods are imported refers to in Section 15(1)(a) of the Act means, the actual entry of the vessel inwards or the date of entry in the register kept by the department permitting the entry inwards of the vessel. It therefore concluded that the date of entry inwards of the vessel carrying the goods imported by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inwards. It has noted contents of the Preventive Service Manual (presumably the preventive manual of the customs) providing that a store list must be submitted by the master of the vessel to the preventive officer and after obtaining other documents permit entry inwards of the vessel from the moment when she is ready to discharge the cargo. In the case before us, the preventive officer could not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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