TMI Blog1997 (7) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... 83 presented by M/s. Kohli Graphic Systems was not for warehousing because the goods were to be cleared. The said Bill of Entry must, therefore, be treated to be for home consumption. There could not be a second Bill of Entry for home consumption in respect of the same goods. The appellants cannot, therefore, avail the benefit of concessional duty under T.H. 84.66 on the basis of the subsequent Bill of Entry dated June 20, 1983. The Tribunal has, therefore, rightly found that the appellants were liable to pay customs duty at the normal rate in accordance with the Notification No. 116/79, dated June 1, 1979 on the basis of which the goods had been imported. Against assessee. - 2625-2626 of 1991 - - - Dated:- 31-7-1997 - S.C. Agrawal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viable thereon under Section 3 of the said Customs Tariff Act. One of the conditions imposed under the said Notification was that the importer had to execute a bond to the satisfaction of the Assistant Collector of Customs to re-export the goods within the period of six months from the date of official closure of such fair, exhibition, demonstration, seminar, congress and conference or as the case may be within such extended period as the Assistant Collector of Customs may allow and in the event of failure to re-export as aforesaid, to pay the duty which would have been levied thereon but for the exemption contained in the Notification. In accordance with the said requirement, the German Supplier furnished the necessary bond undertaking to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs was set aside, on appeal, by the Collector of Customs (Appeals) by his order dated May 16, 1984 on the ground that the contract had been registered on June 6, 1983, prior to the clearance of the goods for home consumption against the Bill of Entry filed on June 20, 1983 and the initial clearance under the Bill of Entry filed on January 15, 1983, being on condition of re-export after display at an exhibition, could not be deemed as clearance for home consumption. The said order of the Collector of Customs (Appeals) dated May 16, 1984 has been reversed by the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as `the Tribunal') by the impugned judgment dated April 24, 1991. Feeling aggrieved wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htly not been accepted by the Tribunal. 4. Section 46 of the Customs Act, 1962 requires that the importer of any goods, other than goods included for transit or transhipment, shall make entry thereof by presenting to the proper officer a Bill of Entry for home consumption or warehousing in the prescribed form. The goods were not intended for transit or transhipment when they were imported in January, 1983. The Bill of Entry dated January 15, 1983 presented by M/s. Kohli Graphic Systems was not for warehousing because the goods were to be cleared. The said Bill of Entry must, therefore, be treated to be for home consumption. There could not be a second Bill of Entry for home consumption in respect of the same goods. The appellants cannot, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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