TMI Blog2014 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as also the grant of entry inwards was on 01/03/2001 and rate of duty that would apply is the rate prevalent on 01/03/2001 – This Court do not find any merit in this appeal – Decided against assessee. - Appeal No.C/580/12 - Final Order No. A/547/2014-WZB/C-I(CSTB) - Dated:- 25-3-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Karan Adik, Adv. For the Respondent : Shri K S Mishra, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Appeal No. 239/MCH/AC/Gr.I/2012 dated 09/04/2012 passed by Commissioner of Customs (Appeals), Mumbai. 2. Vide the impugned order, the learned lower appellate authority, has upheld the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C Kandla - 2002 (150) ELT 1041 (Tri-Mumbai) wherein it was held that date of entry inwards in the Customs register alone cannot be the determining factor for levy of duty. If there is a delay on the part of the authority in the grant of entry inwards, the importer should not be penalized, if the vessel was ready to discharge the cargo prior to the grant of entry inwards. Reliance is also placed on the decision of the Tribunal in the case of Veejay Lakshmi Engineering Works Ltd., Vs. CC, Chennai - 2007 (217) ELT 159 (Tri-Chennai) - wherein it was held that where the vessel could not make its entry on account of Tug Master's strike and the appellant was not able to obtain permission of entry inwards, the appellant should not be penalised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, it has to be concluded that the date of entry inwards is 01/03/2001 and therefore, the rate of duty prevalent on 01/03/2001 would be the relevant date that should be applied. He relies on the decision of the Five member Bench of Hon'ble Supreme Court in the case of Bharat Surfactants (Pvt.) Ltd., Vs. UOI - 1989 (43) ELT 189 (SC) - wherein it has been held that the date of entry inwards is the date mentioned in the Customs Register. He also relies on the decision of this Tribunal in the case of CC, Mumbai Vs. Sampat Industrial Constructions Co. - 2003 (152) ELT 390 (Tri-Mum) wherein it was held that if there is a delay in grant of entry inwards due to bad weather, the Customs cannot be blamed for that and the day on which the entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in force, - (a) in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under 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: Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards. (2) The provisions of this section shall not apply to baggage and goods imported by post. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein again the question arose what is the relevant date for determining the rate of duty and tariff valuation when the bill of entry is filed prior to the date of entry inwards. The Hon'ble High Court held that the date of entry inwards of the vessel is the date recorded as such in the Customs Register . The said decision was affirmed by the Hon'ble Supreme Court in the said case reported in 2004 (166) ELT A117(SC). A similar view was taken by the Hon'ble High Court of Bombay in the case of Kusum Trading Co. Vs. UOI - 1999 (108) ELT 353 (Bom). In the light of these decisions, the issue is well settled that the date of entry inwards is the date recorded as such in the Customs Register. In the present case, the application for dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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