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TMI Blog1986 (1) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal had imported Endosulfan by "s.s. Batijan". The ship crossed the Indian territorial waters on 17th June, 1974. An order of entry inwards under Section 31 of the Customs Act was granted to the ship on 17th June, 1974. The Bombay Port Trust declared the general landing date as 25th June, 1974 in respect of the cargo brought by the said ship. The said ship sailed from the Bombay Harbour on 26th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the table. The notification was in operation from 1st of April, 1974 to 1st of July, 1974. Thereafter a fresh notification to a similar effect was issued on 9th July, 1974. Between 1st July, 1974 and 9th July, 1974 there was therefore, no such notification. Under Section 15 of the Customs Act the rate of duty of Customs is the rate on the date of presentation of the Bill of Entry. Hence it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (or when the goods are actually removed from the warehouse, as the case may be). On the other hand, if the goods are subject to duty when they are imported, the rate of duty applicable would be determined under Section 15 of the Customs Act, 1962. Under Section 15 of the Customs Act, the rate of duty will be the rate payable on the date on which the Bill of Entry in respect of the goods is prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing within 15 days of the date of the receipt of the notice. By their reply dated 22nd October, 1974 the petitioners requested the Assistant Collector of Customs not to proceed with the show cause notice since they and others had in the meanwhile made a representation to the Ministry of Finance. They asked for extention of time up to 15th December, 1974 to reply to the show cause notice. They also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice after giving an opportunity to the petitioners to put in their reply and after giving them a hearing in the matter. The petitioners have already deposited 25% of the impugned duty with the Customs authorities and they undertake to submit a fresh bond in lieu of the bond dated 26th November, 1974 which has now expired. Such bond to be furnished within 3 weeks. 7. Appeal is partly al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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