TMI Blog1981 (3) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the relevant customs duty chargeable on the relevant date. 2. On January, 4, 1979 the Ministry of Finance, Department of Revenue issued two Notifications under Section 25 of the Customs Act, 1962 (hereinafter 'the Act') exempting Soda Ash of both the light and dense varieties from the payment of certain portion of the Customs Duty and the whole of the auxiliary duty leviable under sub-section (1) of section 35 of the Finance Act. Copies of these two Notifications are annexures `A' and `B' to the petition in the three cases. 3. Thereafter the petitioners applied to the Customs Authorities for clearance of the balance of the goods from the bonded warehouses for home consumption under the provisions of section 68 of the Act claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court in the case of Empress Mills, Nagpur v. Municipal Committee, Wardha, reported in A.I.R. 1958 S.C. 341, which has also been referred to in the first Madras decision mentioned above. 5. Mr. Anwar Hossain, appearing on behalf of the Respondents, has contended that the words `imported into India' mean crossing of the territorial waters of India and the goods having crossed such waters prior to the 4th of January, 1979, the petitioners cannot be given the benefit of the two Notifications. Mr. Hossain further submitted that the Notifications in any event cannot apply to the goods in question which have been warehoused after having been removed from the hold of the ship. 6. Customs duty is levied in accordance with section 12(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct which makes a distinction between goods which are imported or attempted to be imported or are brought within India, Customs waters for the purpose of being imported. 8. The Supreme Court in the case of Empress Mills, Nagpur v. Municipal Committee, Wardha (supra), explained the scope and meaning of the words 'imported into' and 'exported from' in the following words :- "By giving to the words 'imported into or exported from' their derivative meaning without any reference to the ordinary connotation of these words as used in the commercial sense, the decided cases in India have ascribed too general a meaning to these words which it appears from the setting context and history of the clause was not intended. The effect of the construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms barrier in violation of the Customs laws of this country, it cannot be said that he had imported or attempted to import any goods contrary to any prohibition imposed by and under the Act or any other law for the time being in force." 10. In the case of K. Jamal Co. (supra) the same High Court in interpreting the word 'import' observed that the relevant date for the import of goods would be the date of presentation of the Bill of Entry and not the date when the ship arrives in the territorial waters of India. 11. Coming back to the case before us, admittedly the goods were in the custody and control of the proper officer in a bonded warehouse. The petitioners applied under section 68 of the Act for clearance of the warehoused goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
