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TMI Blog1972 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... pped per steam ship "Narasau Maru", a Japanese vessel which arrived at the Port of Calcutta some time on February 28, 1961. According to the respondent S.S. Narasau Maru began discharging her cargo at about 8.55 p.m. on the same day after completing all Customs formalities. All the 87 cases were landed at shed No. 7 C.J. belonging to the Commissioners for the Port of Calcutta and the Customs officials assessed the duty on the goods at 10% ad valorem amounting to Rs. 1,934.40 nP. The rate of duty applicable to the goods if imported on February 28, 1961 was 10% of the value but as a result of the Finance Act of 1961 the duty was raised to 50% of the value with effect from March 1, 1961. The assessment made at 10% was cancelled on March 8, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mitter, J., who wrote the main judgment, said : "I find myself unable to agree with the conclusion of the learned trial Judge. The documents disclosed show that the manifest was delivered on February 20, 1961 and that on the same day the shipping agents made an application for an order for entry inwards of the vessel using the word `provisional' in connection therewith but submitting the import general manifest in duplicate undertaking to submit store list, master's receipt, etc. within 24 hours after arrival of the steamer in port. The bill of entry was also submitted on February 28, 1961. On the application of the entry inwards of the vessel on February 20, 1961 an order was made on the same date to the effect that the vessel might be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.Sections 37 and 57 of the Act which seem to us to govern the case read : "37. Alteration of import duty or tariff valuation. - The rate of duty and the tariff valuation (if any), applicable to any goods imported shall be the rate and valuation in force on the date on which the bill of entry thereof is delivered to the Customs Collector under Section 86 : Provided that, if such goods are warehoused under this Act, the rate and valuation (if any), applicable thereto shall be the rate and valuation in force on the date of the actual removal of such goods from the warehouse in the case of goods delivered out of a warehouse for home consumption, and in the case of goods delivered out of a warehouse for removal under bond to be re-warehouse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eemed to be delivered on the date on which the order is given under Section 57 for the entry of the vessel inwards. Under Section 57 no vessel is to be allowed to break bulk until a manifest has been delivered; nor until a copy of such manifest together with an application for entry of such vessel inwards is presented by the Master to the Customs Collector and an order given thereon for such entry. Bulk, therefore, could not be broken until such an order had been given. In the present case it is not denied that the vessel S.S. Narasau Maru was actually allowed to break bulk before 12 O'clock mid-night on the night between February 28 and March 1, 1961 (emphasis supplied). If that be so, then, unless it is explained by the appellant that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e affidavit in opposition produced in the High Court that the goods in question "were provisionally assessed on February 28, 1961 at the `before entry' or `prior entry' stage at the rate then prevalent". This averment was wrongly accepted by the learned single Judge and rightly rejected by the Division Bench in view of Ex. 1A. We are also unable to hold as a matter of law that Sections 37 and 57 contemplate the making of a final entry inward after the arriving vessel begins to break bulk. The order of the Division Bench of the High Court is, in our opinion, fully justified both on facts and in law and the appellant has completely failed to point out any error in that order, justifying its reversal by this Court. The appeal accordingly fails ..... X X X X Extracts X X X X X X X X Extracts X X X X
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