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Issues:
1. Determination of the applicable rate of duty for imported goods based on the date of entry inward to the vessel. Analysis: The case involved a dispute regarding the applicable rate of duty for imported goods based on the date of entry inward to the vessel. The appellants argued that the duty prevailing on the date of the vessel's arrival should apply, while the authorities contended that the duty rate on the date of entry inward should be considered. The Customs Act, 1962, Section 15 was central to the determination of the issue, specifying that the rate of duty for imported goods is based on the date of entry inward. The Supreme Court and High Court judgments cited by the learned SDR supported this interpretation. The Tribunal examined the facts of the case, noting that the vessel arrived on 28-2-1982, and entry inward was granted on 2-3-1982 when the duty rate was higher. The Assistant Collector of Customs had previously mentioned that the Bill of Entry was filed on 25-2-1982, and the vessel arrived on 28-2-1982. The critical question was whether the duty rate on the date of arrival or entry inward should be applied. The Tribunal referred to the Supreme Court judgment in Bharat Surfactants (Pvt.) Ltd., emphasizing that the date of entry inward, as recorded in the customs register, determines the applicable duty rate under Section 15 of the Customs Act. Furthermore, the Tribunal discussed the Calcutta High Court judgment in Anantpur Textile Ltd., which reiterated that the duty rate on the date of entry inward to the vessel prevails. Additionally, the Supreme Court judgment in M/s. Prakash Cotton Mills (P) Ltd. v. B. Sen and Others highlighted that the duty rate is determined based on the date of goods' removal from the warehouse. Considering these legal precedents and interpretations, the Tribunal concluded that the duty rate prevailing on 2-3-1982, the date of entry inward, should apply in this case. Consequently, the Tribunal upheld the lower authorities' decision, dismissing the appeal. In conclusion, the judgment clarified the application of duty rates for imported goods under the Customs Act, emphasizing the significance of the date of entry inward to the vessel in determining the applicable duty rate. Legal precedents from the Supreme Court and High Courts supported this interpretation, leading to the dismissal of the appeal based on the duty rate prevailing on the date of entry inward to the vessel.
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