9911796707
TMI Blog1997 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... o prepare and clear the Material Under Bond. Since they are having shortage of funds and unable to pay the Import duty for the time being. Kindly allow us to cancel the Home Consumption B/Entry and allow fresh B/Entry under Bond." 2.The grievance of the appellant is that no action was taken on this application. On 26th August, 1985 the appellant wrote a second letter to the Assistant Collector of Customs to the following effect : "Sub : Allow to cancel the Home Consumption Bill of Entries No. 1958/249, 252 & 251 and to file Bond B/Entries. Imported M/s. Bharat Commerce & Industries Limited. Dear Sir, As per the instruction by importer, we request you to, kindly allow us to file Bond Bill of Entries." 3.It has been recorded by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain difficulty in upholding this contention is the provisions of the Customs Act. Section 15 and Section 46 of the Act, which are relevant for the purpose of this case, are as under : Section 15 "15.Date for determination of rate of duty and tariff valuation of imported goods. - (1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - in the case of goods entered for home consumption under(a) Section 46, on the date on which a bill of entry in respect of such goods is presented under that section; in the case of goods cleared from a warehouse under Section(b) 68, on the date on which the goods are actually removed from the warehouse; in the case of any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to arrive within a week from the date of such presentation. The importer while presenting a bill of entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, relating to the imported goods. If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa." 6.The rate of duty and tariff valuation in the case of goods entered for home consumption will be on the date on which the bill of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed for making an application of this nature. There is no formality to be complied with. The Customs Officer was in error in ignoring this letter. 10.We are unable to uphold the contention. Assuming that the letter dated 16th August, 1985 was sent to the Customs Officer, that letter by itself could not be treated as a bill of entry for warehousing. Sub-section (1) of Section 46 requires presentation to the proper officer of a bill of entry for home consumption or warehousing in the prescribed form. Sub-section (2) lays down that the bills of entry shall include all the goods mentioned in the bill of lading or other receipts given by the carrier to the consignor. Sub-section (4) of Section 46 requires the importer to make a declarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been imported and the goods will have to be cleared on the strength of the letter only. If a statutory form is prescribed for presentation of a bill of entry, then the bill of entry has to be in the prescribed form. Section 46(5) contemplates substitution of one bill of entry by another. The second bill of entry must also be prepared and lodged with the proper officer in the prescribed form. It cannot be said that the first application was in the prescribed form. No order could be passed upon it by the proper officer by treating it as a bill of entry for warehousing. 13.The second application of 26th August, 1985, accompanied by a bill of entry for warehousing, reached the Assistant Collector on 28th August, 1985 late in the day. We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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