TMI Blog1969 (8) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ee consignments was filed on 17-12-1966, it is now admitted that only in respect of two consignments it was so filed and that in respect of three consignments it was filed on 23-12-1966. By a notification No. 126 dated 20-8-1965 as subsequently modified by notification No. 144 dated 31st September, 1965, the Central Government had granted a concession in the import duty of 35 percent and thus reduced the duty payable to 15 percent ad valorem. But by a notification published on 23-12-1966 which was brought into force with retrospective effect from 19-11-1966, the concession earlier granted was withdrawn and the duty payable became 50 per cent. The Collector of Customs insisted upon the payment of extra duty of Rs. 1,53,352.62 in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question as to what is the date on which the ship entered the port? In the affidavit of the petitioner it is only stated that the steamer arrived in Madras during the third week of December 1966. But a letter dated 4-8-69 has been produced from the South India Export Company Private Limited, the shipping agents of the ship concerned, to the effect that the import manifest was filed in the Customs and Port Trust on 15-12-1966, that permission for entry inwards was given on 15-12-1966 and that the ship arrived at the outer anchorage (Madras Road steads) inside Port limits but outside harbour at 3 a. m. on 22-12-1966 and completed discharge on 24-12-1966. As against this the Department has produced the letter filed by the Madras Port Trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the present proceedings they do not seem to have considered that the date of arrival in outer anchorage was of any importance. 3. Section 15 of the Customs Act, 1962 reads, in so far as it is relevant for the purpose of this case, as follows : The rate of duty, rate of exchange and tariff valuation, if"15. any applicable to any imported goods, shall be the rate and valuation in force; (a) in the case of goods entered for home-consumption under Section 46 on the date on which a bill of entry in respect of such goods is presented under that section ; (b) in the case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter and if we do so it appears to me it can only refer to the entry into the harbour. Section 7 of the Act enables the Central Government to appoint ports which shall be customs ports for unloading of imported goods and the loading of export goods. Section 8 enables the Collector of Customs to approve proper places in any customs port for the unloading and loading of goods as also to specify the limits of any customs area. The definition of Indian Customs waters in clause (28) of Section 2 of the Act as meaning the waters extending into the sea to a distance of twelve nautical miles measuring from the appropriate base line on the coast of India and includes any bay, gulf, harbour, creek or tidal river, is really not relevant in connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date on which the shipping bill or a bill of export is presented is the relevant date, under the proviso to sub-section 1, if the shipping bill is presented before the date of entry outwards, it would be deemed to have been presented on the date on such entry outwards. In the case of export, the goods could be loaded on the ship only from the berth and therefore, the words "entry outwards" can only mean the date on which the ship sails. Therefore, taking sections 15 and 16 together, I think, it is reasonable to interpret the date of entry inwards as meaning the date on which the ship actually berths. Such an interpretation is consistent with the understanding of the parties most concerned with this matter as I have shown above. 7.Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 37 of the Sea Customs Act 1878 reads as follows: "Explanation :—A bill of entry shall, for the purposes of this section, be deemed to be delivered — (a) when it is first presented to the proper officer of customs; or (b) Where it is delivered in anticipation of the arrival of the importing vessel, on the date on which an order is given under section 57 for the entry of the vessel inwards". Will the old section 37 of the Sea Customs Act 1878 help the petitioner? Section 57 there referred to also refers to the order given on the manifest for entry inwards. It would be noticed that in this case the order for entry inwards was given on the 15th December 1966. On that date the ship was nowhere near Madras. It was somewhere on the high ..... X X X X Extracts X X X X X X X X Extracts X X X X
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