2008 (1) TMI 239 - AT - Customs

According to Section 15 (1) (a), the rate of duty applicable to any imported goods shall be the rate on the date on which the Bill of Entry for home consumption is presented under Section 46 - This date, in the present case, is 29.10.98 - Notification No.83/98-Cus. dt. 2.11.98 which provided Nil rate of duty for pulses was issued on 2.11.98 only assessee is not allowed to get exemption under impugned notification because B/E was presented prior to date of notification

Summary

Issues:
Import duty refund claim based on Notification No.83/98-Cus. dt. 2.11.98 - Applicability of Section 15(1) of the Customs Act.

Analysis:
The appellant imported Black Matpe and cleared it by paying duty under a Bill of Entry dated 29.10.98, with duty payment made on 3.11.98. They later sought a refund under Notification No.83/98-Cus. dt. 2.11.98, which zero-rated pulses. The original authority rejected the claim, citing Section 15(1) of the Customs Act, which ties duty rates to the date of Bill of Entry filing or vessel entry inwards, whichever is later. The vessel entered on 23.10.98, Bill of Entry filed on 29.10.98, and the Notification issued on 2.11.98. The first appellate authority upheld the rejection, leading to the current appeal.

Upon review, the Tribunal found no grounds to allow the appeal due to the clear provisions of Section 15(1)(a) of the Customs Act and its proviso. The proviso applies when a Bill of Entry predates vessel entry inwards, which isn't the case here. Section 15(1)(a) specifies that duty rates are as of the Bill of Entry date for home consumption under Section 46. In this instance, the Bill of Entry was filed on 29.10.98, making the Notification inapplicable for the importer.

Considering the legal framework, the Tribunal dismissed the appeal, aligning with the statutory requirements of Section 15(1)(a) of the Customs Act. The decision was pronounced in open court on 29.1.08.