TMI Blog1995 (11) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ds for which shipment was made from Switzerland. A vessel carrying 75 metric tonnes of such aluminium rods arrived at Cochin Port on 12-8-1982. The Customs authorities assessed the import duty of Rs. 5,37,670/- on the said goods, but as the customs authorities refused to give clearance for release of the rods, ALIND filed the original petition for a direction to the appellants to permit ALIND to clear and transport the goods. In the counter affidavit filed on behalf of the appellant it was contended that the import duty of Rs. 5,37,670/- was assessed on the goods on the erroneous impression that rate of duty on 2-8-1982 was the same as the rate prevalent on 31-7-1982. But as a matter of fact new rates have been publicised by the Central Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which a bill of entry in respect of such goods is presented under Section 46. But the proviso to sub-section (? ) read thus : "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". The expression "entry inwards of the vessel" is not defined in the Act, but its connotation can easily be gauged by a reference to Section 31 of the Act. As per the said provision, the master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer "granting entry inwards to such vessel". It is therefore clear that the date of ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment made at the first instance.When the error was brought to the notice of the authorities they corrected it and imposed a duty of Rs. 11,99,211/- in accordance with the rate applicable to the goods. The principle underlying in Section 154 of the Act is that records relating to customs duty are maintained properly and correctly and that such records should represent the correct state of affairs. Almost a similar power can be found conferred on the Civil Court by Section 152 of the Code of Civil Procedure. All the four categories of errors enumerated by us above are mentioned in Section 152 CPC also. 7.In Bishnu Charan Das v. Dhani Biswal (AIR 1977 Orissa 68) it has been observed while interpreting Section 152 of the Code that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le involved in the said decision can have any application to the facts of this case. 9.Learned single Judge also pointed out that Section 28 of the Act could have been invoked by the authorities when the duty has been short levied. This is not a case where the duty has been short levied. An assessment made under a wrong impression of the rate prevalent without actually being informed of the publication of the new rates declared by the Central Government is different from a duty short levied on an assessment of the facts. What is provided is Section 28 is therefore for an entirely different contingency and it has nothing to do with correction of an error arising from accidental slip or omission etc. 10.We are, therefore, of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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