TMI Blog1999 (8) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... the day of crossing of customs barrier, and not on the date when the goods had landed in India or had entered the territorial waters. We find that on the date of the taxable event the additional duty of excise was leviable under the said Ordinance and, therefore, additional duty under Section 3 of the Tariff Act was rightly demanded from the appellants. - 1424/86, 3166 of 1985 - - - Dated:- 5-8-1999 - B.N. Kirpal, A.P. Misra and R.P. Sethi, JJ. [Order]. - The short question that arises for consideration relates to the levy of additional duty under Section 3 of the Customs Tariff Act, 1975. 2.The appellants had between 4th of April, 1977 and 20th of September, 1978 imported acrylic polyster fibre. The imported articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also sought to place reliance on a tariff Advise/Circular issued on 3rd of October, 1978 by the Revenue Authorities to the effect that the additional duty of excise would apply and take effect from 4th October, 1978 and it being a new impost the levy would not be attracted on goods in fully manufactured condition and in stock with the manufacturer on the midnight of 3rd and 4th October, 1978. The contention was that at the time when the goods had landed in India additional duty of excise was not payable on a similarly manufactured goods in India even if they were placed in a bonded warehouse in India and, therefore, no additional duty could be charged under the Excise Act similarly under Section 3 of the Tariff Act no additional duty should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he strenuously contended, they had crossed into the territorial waters. Import being complete, when the goods entered the territorial waters is the contention which has already been rejected by this court in C.A. Nos. 1257-58 of 1987 [Union of India and Others v. Apar Private Ltd. and Others] decided on 22nd July, 1999 [1999 (112) E.L.T. 3 (S.C.)]. The import would be completed only when the goods are to cross the customs barriers and that is the time when the import duty has to be paid and that is what has been termed by this Court in IN RE : The Bill to amend Section 20 of the Sea Customs Act, 1878 and Section 3 of the Central Excise Act, 1944 [(1964) 3 SCR 787 at page 823] Sea Customs Case as being the taxable event. The taxable event, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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