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2011 (3) TMI 1286 - HC - CustomsSpecial Additional duty of Customs - Deciding the date of filing of Bill of Entry - Held that - The corrections made in the Bill of Entry like number of packages etc., would rate back to 1-6-98, and consequentially, the Bill of Entry correction in all particulars, would be deemed to have been filed on 1-6-98 itself. Having regard to the said aspect, the question of levy of Special Additional Customs, which came into force on the midnight of 1-6-98 did not arise. See ACC for Appraisement, Group-II v. Associated Forest Products Pvt. Ltd. 1999 (11) TMI 72 - SUPREME COURT OF INDIA wherein held that any amendment to Bill of Entry subsequent to the date of original filing thereof would relate back to the original filing date. When the Bill of Entry was numbered in accordance with the departmental procedure and in the case on hand, on the date of filing of Bill of Entry i.e. on 1-6-98 itself, the Bill of entry was represented with corrections carried out, the Tribunal rightly came to the Conclusion that exigibility on the Special Additional duty of Customs did not arise.
Issues:
1. Date of filing of Bill of Entry 2. Proper presentation of Bill of Entry 3. Deemed presentation date for incomplete Bill of Entry 4. Crucial date for Section 15(1) of Customs Act, 1962 Analysis: Issue 1: Date of filing of Bill of Entry The case involved a dispute regarding the date of filing of the Bill of Entry by the importer, which was crucial due to the introduction of Special Additional Duty of Customs. The Tribunal had to determine if the corrections made in the Bill of Entry should be considered to have been filed on the original date of submission, i.e., 1-6-98. The Tribunal, following the decision of the Supreme Court in ACC for Appraisement, Group-II v. Associated Forest Products Pvt. Ltd., held that any amendments to the Bill of Entry after the original filing date would relate back to the original date. In this case, as the corrections were made on the same day as the initial submission, the Tribunal concluded that the Special Additional Duty of Customs did not apply. Issue 2: Proper presentation of Bill of Entry The Tribunal also examined whether there was a proper presentation of the Bill of Entry on 1-6-98 and if it was presented before the appropriate officer. It was established that the corrections were carried out on the same day as the initial filing, indicating a timely and proper presentation of the Bill of Entry. Issue 3: Deemed presentation date for incomplete Bill of Entry The Tribunal considered the issue of whether an incomplete Bill of Entry, returned for compliance and then resubmitted after corrections, could be deemed to have been presented on the original filing date. The Tribunal's decision in this case emphasized that the corrections made on the same day as the initial submission would be considered part of the original presentation date. Issue 4: Crucial date for Section 15(1) of Customs Act, 1962 The case raised the question of whether the crucial date for the purpose of Section 15(1) of the Customs Act, 1962 should be the date when the Bill of Entry with all prescribed particulars is presented or the original date of submission with incomplete particulars. The Tribunal's ruling clarified that in cases where corrections are made promptly after the initial filing, the corrected Bill of Entry should be deemed to have been presented on the original submission date. In conclusion, the High Court dismissed the Reference Case Petition, as no significant legal questions arose from the facts presented in the case.
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