TMI Blog1999 (7) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - The judgment of the Full Bench of the Bombay High Court reported in 1985 (22) E.L.T. 644 is called in question in these appeals by special leave before us. The question which arose for consideration before the Bombay High Court related to the levy of customs duty under the provisions of the Sea Customs Act. 2.The brief facts on which the Bombay High Court proceeded were that when the goods of the respondents entered the territorial waters of India from the foreign country as also on the day they were stored in the bonded warehouse, they were wholly exempt from payment of basic customs duty under a notification issued by the Central Government in exercise of its powers under Section 25(1) of the Customs Act, 1962. When these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date on which the goods are actually removed from the warehouse. It is no doubt true that in Bharat Surfactants (supra), this Court did observe that it did not express any opinion with regard to the soundness of the view taken by the Bombay High Court in Sylvania Laxman's case (77 Bom. L.R. 380) and in the judgment under appeal but, nevertheless, as we read the said judgment, the conclusion of this Court in Bharat Surfactants was contrary to the view expressed by the Bombay High Court. We do not find that the said decision in Bharat Surfactants can in any way be distinguished from the facts of the present case. Similarly in Dhiraj Lal (supra), the contention raised that the ship had entered the territorial waters on 20th February, 1989 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. Granting entry inwards on delivery of import manifest and the date of arrival of the vessel into port admittedly are on March 2, 1989 and the Master of the vessel made a declaration in this behalf that they would discharge the cargo on March 2, 1989 therefore, the relevant date under Section 15(1)(a) is the date on which entry inwards after delivery of import manifest was granted to discharge the cargo for the purpose of the levy of the customs duty and rate of tariff. The contention, therefore, that the ship entered Indian territorial waters on February 20, 1989 and was ready to discharge the cargo is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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