2014 (5) TMI 164 - AT - Customs

Validity of Commissioner (A) Order - Date for Determination of duty - Imported goods, Canadian Whole Desi Chick Peas (pulses) No entry inward granted - Held that - From documentary evidences available on record viz. port dues discharged on 01/03/2001; entry inwards application allowed on 01/03/2001 it is clear that the date of entry inwards is 01/03/2001 and not any other date. Relying upon Bharat Surfactants (Pvt) Ltd.v. UOI 1989 (5) TMI 66 - SUPREME COURT OF INDIA - Date of entry inward is the date mentioned in the Customs Register - The application for date of entry inwards as also the grant of entry inwards was on 01/03/2001 and rate of duty that would apply is the rate prevalent on 01/03/2001 This Court do not find any merit in this appeal Decided against assessee.

Summary

Issues:
Determining the relevant date for levy of duty on imported goods based on the entry inwards date of the vessel.

Analysis:
The appeal challenged an Order-in-Appeal that upheld a demand for differential duty against the appellant, M/s. The Great Eastern Shipping Co. Ltd., concerning the arrival of imported goods on a vessel at Mumbai Port. The appellant argued that due to a public notice restricting entry inwards on a specific date, they were unable to unload the goods, resulting in a demand for enhanced duty. The appellant relied on previous tribunal decisions to support their claim that delays in granting entry inwards should not penalize importers. The Revenue, however, contended that the date of entry inwards was correctly determined as per Customs records, and the duty rate applicable on that date should be upheld. The Revenue cited legal precedents and documentation to support their position that the duty liability was correctly imposed based on the date of entry inwards.

The Customs Act, specifically Section 15, was crucial in determining the applicable rate of duty and tariff valuation for imported goods. The proviso under this section clarified that if a bill of entry is filed before the vessel's entry inwards date, it shall be deemed presented on that date. The tribunal analyzed the documentary evidence, including the vessel's arrival time, berthing, port dues payment, and entry inwards application and approval dates. Based on this evidence, it was established that the date of entry inwards was 01/03/2001, as per Customs records. The tribunal distinguished previous cases cited by the appellant, emphasizing that in the absence of any delay by Customs authorities, the date of entry inwards recorded in the Customs Register is determinative.

Legal precedents, including decisions by the Hon'ble Supreme Court and Bombay High Court, affirmed that the date of entry inwards as per Customs records is crucial in determining the duty rate applicable to imported goods. The tribunal found no merit in the appellant's arguments, dismissing the appeal and upholding the demand for differential duty based on the date of entry inwards recorded by Customs. The decision was based on a thorough factual and legal analysis, concluding that the duty liability was correctly imposed in accordance with the established legal principles and Customs procedures.