TMI Blog2001 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... oms station. Duty was paid on these goods by the buyer, who cleared the goods under Section 47 of the Customs Act and removed the goods out of the Customs station. 2.The goods in question is news print, which the petitioner State Trading Corporation of India as the canalising agent, imported for the users of news print. The sales, which were the subject matter of the assessment for the years 1986-87 and 1985-86, were effected to the publishers of newspapers in the State of Tamil Nadu, the newspapers being, The Hindu, The Dinakaran and The Daily Thanthi. No sales tax was collected by the assessee on those sales, the dealer having always regarded the sale as one having been effected in the course of import. 3.The dealers claim for exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the area of a customs station in which imported goods or exported goods are ordinarily kept before clearance by customs authorities. Explanation : For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962. 7.The Customs frontier for the purpose of this Act is thus equated to the limits of the area of the Customs station in which the goods are stored, crossing of such station being regarded as amounting to crossing the customs frontiers of India. The 'customs station' referred to in this definition is the one which is defined as such under Section 2(13) of the Customs Act : "Customs station" means any customs port, customs airport or land customs station". Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive of the fact whether duty is paid or not, as it is only after the Bill of Entry is filed and the import duty is assessed the goods can cross the limits of the Customs Station, transfer of documents of title before the clearance of the goods by the Customs authorities, but after the assessment of goods, would not amount to a sale in the course of import. It was held that after the assessment to duty is made after filing the Bill of Entry, the goods get mingled with the general mass of goods and merchandise in the country, and physical movement of goods out of the customs station, and the time at which the duty was paid would not be relevant. 11.With respect, we are unable to subscribe to the interpretation set out in that judgment, hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods for home consumption, while Section 68 of the Act deals with clearance of warehoused goods for home consumption. In this case, the goods had been warehoused and the clearance for home consumption was made under Section 68, after the title to the goods had been transferred to the buyers. The duty was paid by the buyers. 15.The Tribunal has in its order, placed reliance on the decision of the Supreme Court in the case of Madras Marine Co. v. State of Madras (63 S.T.C. 169). The Tribunal has omitted to notice the caution set out in that judgment that the amendment introduced in Section 2 by the Act 103 of 1976 would have been relevant only if they were considering the case of sale by the transfer of documents of title to the goods as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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