TMI Blog1998 (1) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... s purpose, the Petitioners entered into a contract in the month of August 1988. The said goods were shipped on board the vessel m.v. RODANTHI for carriage from Mersin (Turkey) to Bombay. The vessel was expected to arrive in Bombay on 29th September 1988. The Petitioners filed a Bill of Entry on 6th October, 1988 for clearance of the said goods. At that time, in terms of Notification No. 129 of 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmit the Petitioners to clear the goods on payment of duty assessed @ 10%. 2.When the matter came up for admission on 4th November 1988, the Court issued Rule and granted interim relief to the Petitioners. 3.The learned Counsel for the Respondents has, today, produced on record a gazetted copy of the said Notification dated 3rd October, 1988. He submitted that the question of its publicity or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of State of Maharashtra v. Mayer Hans George [AIR 1965 SC 722] and B.K. Srinivasan Anr. etc. v. State of Karnataka Ors. [AIR 1987 SC 1059]. The Court observed that the mode of publication prescribed by Section 25(1) of the Customs Act was complied with. The Notification was published in the Official Gazette. There was no substance in the contention that, notwithstanding the publication in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held as under :- "The provisions of Section 15 are clear in themselves. The date on which a Bill of Entry is presented under Section 46 is, in the case of goods entered for home consumption, the date relevant for determining the rate of duty and tariff valuation, where the Bill of Entry is presented before the date of Entry. Inwards of the vessel, the Bill of Entry is deemed to have been pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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