TMI Blog1972 (3) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... the date when the vessel arrived . For the foregoing reasons the appellant is entitled to an order cancelling the notice dated 28 January, 1967 by which the Customs Authorities demanded duty from the appellant. The order of the Judicial Commissioner is set aside. There will be a writ setting aside the notice dated 28 January, 1967 and an order forbearing the respondents from taking any steps or proceedings pursuant to the notice dated 28 January, 1967. There will also be an order quashing the order of the Assistant Collector of Customs dated 19 April, 1967 which gave effect to the notice and held the appellant liable to pay the export duty. - 2137 of 1968 - - - Dated:- 16-3-1972 - S.M. Sikri, A.N. Grover, A.N. Ray, D.G. Palekar and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in triplicate, dated 26 July, 1966. The appellant in accordance with the provisions of Section 50 of the Act at the foot of the shipping bill subscribed to a declaration as to the truth of the contents of the shipping bills. On 1 August, 1966 the Customs authorities made these entries on the shipping bill 'rotation No. 730 Sd/1 August, 1966' 'Let export after examination if necessary Sd/-1 August, 1966' and 'E.F.- No. 3/1/8/1966'. The abbreviation 'E.F.' means Export Fee. On 2 August, 1966 the Customs authorities made further endorsements on the shipping bill. These endorsements were 'PI as usual and checked, des'; 'Inspected the lot-2-barges-checked des'; and Pd in full'. 5. On 2 Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the export of the goods having regard to the provisions of Section 16 of the Customs Act. It may also be stated that the appellant impeached the vires of the notification. 9. The Customs authorities on 19 April, 1967 held that by virtue of the provisions of Section 16(1) of the Act the shipping bill shall be deemed to have been presented at the earliest on 3 August, 1966 when the vessel in question arrived. The export duty was levied with effect from 2 August, 1966. The Customs authorities therefore held that the appellant was liable to pay the export duty. 10. The appellant impeached the order of the Customs authorities under Article 226 of the Constitution in the Court of the Judicial Commissioner, Goa, Daman and Diu, Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1966, and, therefore, the export in the present case was not liable to payment of duty imposed on 2 August, 1966. The Customs authorities on the other hand contended that the vessel arrived at Marmagoa on 3 August, 1966 and the vessel commenced loading on 3 August, 1966, and, therefore, the shipping bill which had been presented before the date of entry outwards 'shall be deemed to be presented at the earliest on 3 August, 1966 when the vessel in question arrived'. 15. The shipping bill under the Customs Act means a shipping bill referred to in Section 50 of the Act. Section 50 is as follows: 50(1). The exporter of any goods shall make entry thereof by presenting to the proper officer in the case of goods to be exported in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd 'entry' is defined in section 2(16) of the Act in relation to goods exported in a vessel to mean an entry made in a shipping bill. 17. Entry outwards of a vessel is dealt with in Section 39 of the Act. Section 39 is as follows: The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry-outwards to such vessel. Proper officer mentioned in Section 39 of the Act is defined in Section 2(34) of the Act in relation to any functions to be performed under this Act to mean the officer of customs who is assigned those functions by the Board or the Collector of Customs. Section 39 contemplates an order by the proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of goods for shipment by delivery of shipping bill, payment of duties and the passing of the shipping bill by the Customs authorities. Section 38 of the 1878 Act had two provisos. Under the first proviso to that old section where the shipment was permitted without a shipping bill, or in anticipation of the delivery of a shipping bill, the rate of duty was to be the rate in force at the time when the shipment of goods commenced. Under the second proviso to Section 38 of the 1878 Act where the shipping bill was in anticipation of the arrival of any vessel or before an order was given for entry outwards of the vessel the shipping bill must be deemed to have been delivered on the date on which that vessel arrived or entry outwards was giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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