2011 (3) TMI 1286

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..... nan, for the Respondent. [Judgment per : Chitra Venkataraman, J.]. - The Revenue seeks reference on the following substantial questions of law as against the order of the Tribunal. "(a) Whether the Tribunal is correct in deciding the date of filing of Bill of Entry as 1-6-98? (b) Whether there was proper presentation of Bill of Entry on 1-6-98 and Whether the same was presented befo .....

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..... Bill of Entry has represented i.e. on 1-6-1998 itself. It is an admitted fact that the Special Additional duty of Customs was introduced on the midnight of ½ of June 1998. The Revenue rejected the plea of the assessee that on the relevant date of representation of the Bill of Entry, there was no such Special Additional Duty of Customs. The assessees filed an appeal before the Tribunal. On a .....

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..... Bill of Entry subsequent to the date of original filing thereof would relate back to the original filing date. When the Bill of Entry was numbered in accordance with the departmental procedure and in the case on hand, on the date of filing of Bill of Entry i.e. on 1-6-98 itself, the Bill of entry was represented with corrections carried out, the Tribunal rightly came to the Conclusion that exigibi .....

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