TMI Blog2006 (9) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... Dalveer Bhandari, JJ. [Judgment per : S.B. Sinha, J.]. - Sealed maintenance free lead acid batteries manufactured in Taiwan for being used in Uninterrupted Power Supply (UPS) were imported by the appellant at Mumbai on 16-4-2002. The goods were trans-shipped from Mumbai to Delhi. The Bill of Entry, however, was filed by the appellant with the customs authorities at Delhi on 22-5-2002. 2. Anti-dumping duty, indisputably, can be levied on issuance of a notification by the Central Government in terms of Section 9A of the Customs Tariff Act, 1975 (for short, 'the Act'). The said provision reads thus : 9A. Anti-dumping duty. - (1) Where any article is exported from any country or territory (hereafter in this section referred to as the exporting country or territory) to India at less than its normal value, then, upon the importation of such articles into India, the Central Government may, by notification in the Official Gazette, impose, - (a) if the articles is not otherwise chargeable with duty under the provisions of this Act, a duty; or (b) if the article is otherwise so chargeable, an additional duty, not exceeding the margin of dumping in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Solicitor General, however, would submit that in view of the judgment of this Court in Kiran Spinning Mills v. Collector of Customs [1999 (113) E.L.T. 753 (S.C.)], the taxable event must be held to be the day when the goods crossed the customs barrier and not on the day when the goods landed in India or entered its territorial waters. 7. Customs Tariff Act, 1975 was enacted to consolidate and amend the law relating to custom duties. Section 2 of the said Act provides for the rates at which the custom duty should be levied under the Customs Act, 1962 as specified in the First and Second Schedules. Imposition of antidumping duty, however, is not a part of the duty, which can be levied under the Customs Act. 8. Customs Duties under the Customs Act would include additional duty under the Customs Tariff Act. Additional duty can be levied in terms of Section 3 of the said Act. For computation of additional duty, in terms of Sub-Section (6) of Section 3, the provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties, shall so far as may be, apply to the duty chargeable under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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 the date of payment of duty, 12. The anti-dumping duty, as noticed hereinbefore, does not attract the provisions of the Customs Act. If the provision of law is incorporated by reference, it was obligatory on the part of the Parliament to say so. Such a provision was brought for the first time in the year 2004. The doctrine of incorporation by reference is, therefore, not attracted. 13. In Principles of Statutory Interpretation by Justice G.P. Singh, Tenth Edition 2006, at pp. 294.295, the law is stated in the following terms : When an earlier Act or certain of its provisions are incorporated by reference into a later Act, the provision so incorporated become part and parcel of the later Act as if they had been bodily transposed into it . The effect of incorporation is admirably stated by LORD ESHER, M.R.: If a subsequent Act brings into itself by r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal duty of excise. In Kiran Spinning Mills (supra), only because Sub-Section (6) of Section 3 was held to be attracted in that case, additional excise duty was held to be payable on the date when the Bill of Exchange was filed. 18. Section 9A of the Customs Tariff Act clearly states that imposition of anti-dumping duty on dumped articles is required to be determined upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such article . Quantum of additional duty, therefore, was required to be determined when the goods have been imported and is subject for clearance. Such is not the case here. 19. In Surana Steels Pvt. Ltd. etc. v. Dy. Commissioner of Income Tax Ors. etc. [(1999) 4 SCC 306], it is stated : Section 115-J explanation clause (iv), is a piece of legislation by incorporation. Dealing with the subject, Justice G.P. Singh states in Principles of Statutory Interpretation (7th Edn., 1999) - Incorporation of an earlier Act into a later Act is a legislative device adopted for the sake of convenience in order to avoid ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 3 or Sub-Section 8 of Section 9A of Customs Tariff Act was enacted to achieve a specific purpose. Its operation is limited from the date it came into force. It cannot be applied with retrospective effect. Unless there exists a statutory interdict, common law principle would apply which would mean that import would be complete when the goods enter the territories of the country. Taxable event in terms of the notification issued under Section 9A of the Act is on importation of the good and not when the same passes the customs barrier. The goods in question landed at Mumbai. They were trans-shipped to Delhi. They were, however, cleared at Delhi. The goods might have passed the customs barrier on the day on which the Bill of Entry was filed by the appellant for the purpose of Customs Act. But such importation of goods, in terms of the provisions of the Customs Act, was meant only for computation of duty thereunder and not for any other purpose. In other words, a situation contemplated under one statute cannot, in absence of any express or clear intendment, be made to apply or be given effect to while applying the provisions of another statute. 24. It is a trite law that while ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
