9911796707
TMI Blog1998 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant presented the Bills of Entry in respect of the two consignments at ICD, New Delhi. Prior to March 1, 1987, the customs duty payable on the goods so imported was @ 80 per cent [40 per cent plus 40 per cent auxiliary]. By Notification No. 56/87-Cus., dated March 1, 1987 the duty was reduced to 20% (with no auxiliary duty) with effect from March 1, 1987. In respect of the goods which arrived at ICD, New Delhi on March 8, 1987, the appellant claimed the benefit of reduction in duty under notification dated March 1, 1987. The Additional Collector of Customs, by his order dated February 10, 1989 held that since the Bill of Entry was presented on February 26, 1987, the benefit of the reduced duty under the notification dated March 1, 1987 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the said goods as 20% and not 80% as charged. 2. Two appeals were filed before the Tribunal, one by the appellant against the order of Additional Collector of Customs dated February 10, 1989 and other by Revenue against the order of the Collector, Customs (Appeals) dated July 3, 1989. Both the appeals have been disposed of by the impugned judgment of the Tribunal dated November 27, 1990. The Tribunal has allowed the appeal filed by the Revenue and has set aside the order dated July 3, 1989 passed by the Collector of Customs (Appeals). In the appeal filed by the appellant the order of Additional Collector of Customs dated February 10, 1989 was affirmed by the Tribunal in so far as it relates to the duty being payable @ 80%. It was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty : 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." 5. Section 46(1) requires that the importer of any goods other than goods intended for transit or transhipment, shall make entry thereof by presenting to the proper officer a Bill of Entry for home consuption or warehousing in the proper form. In sub-section (1) of Section 31 it is laid down that the master of the 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. 6. In the present case as per the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 54 and 55 of the Act would be applicable. But the said provisions do not have any bearing on the date of determination of the rate of duty for which the provision is made in Section 15. Sections 54 and 55 enable transhipment of goods without payment of duty from the port where the goods are unloaded from the vessel for transhipment to the port of destination and provide for payment of duty at the port of destination. In view of these provisions the importer can file the bill of entry at the port of destination. But the rate of duty that is payable has to be determined in accordance with Section 15. For the purpose of Section 15(1) the date of entry inwards of the vessel has to be the date on which the vessel in which the goods were bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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