9911796707
|
Home
Issues Involved:
1. Interpretation of Customs Notification No. 141 of 1979. 2. Applicability of the concessional rate of duty based on the mode of packing. 3. Definition and scope of the terms "bags" and "baskets" within the Notification. Issue-wise Detailed Analysis: 1. Interpretation of Customs Notification No. 141 of 1979: The primary issue in these appeals is the interpretation of Customs Notification No. 141 of 1979, dated 27-6-1979. The appellants imported wet dates excluding seedless, which were assessed to duties of Customs at 60% ad valorem (basic) and 40% ad valorem (auxiliary duty). The appellants paid these duties and cleared the goods for home consumption. However, Less Charge Demand Notices were subsequently issued, asserting that the correct duty was 100% ad valorem (basic) plus 40% ad valorem (auxiliary duty) because the goods were packed in cartons rather than in bags, baskets, gunny cloth, or matting bundles as stipulated in the Notification. 2. Applicability of the Concessional Rate of Duty Based on the Mode of Packing: The Assistant Collector of Customs and the Collector of Customs (Appeals) both confirmed the Less Charge Demands, emphasizing that the Notification No. 113-Cus, dated 21-3-1985, which deleted the mode of packing requirement, was effective only from its date of issue and did not apply to earlier clearances. The Collector of Customs (Appeals) noted that the Bill of Entry for the subject goods was noted on 9-11-1984, making the relevant date for determining the rate of duty 9-11-1984. Therefore, Notification No. 141/79-Cus., which was in force at that time and restricted the benefit of exemption to wet dates in specific types of packing, was applicable. Consequently, wet dates in cartons were not eligible for concessional assessment under Notification No. 141/79. 3. Definition and Scope of the Terms "Bags" and "Baskets" within the Notification: The appellants argued that the terms "bags" and "baskets" should be interpreted broadly and in line with their dictionary meanings. They contended that duties should be based on the commodity and not the mode of packing. They cited various dictionary definitions to support their argument that "bags" and "baskets" could include cartons. However, the respondent countered that the Notification's wording was explicit and that extending its benefit to wet dates in cartons would be impermissible. The respondent relied on the Supreme Court's judgment in Mahalaximi Oil Mills v. State of Andhra Pradesh, which emphasized that terms not explicitly mentioned in a statute or notification cannot be read into it. Judgment Analysis: Upon reviewing the submissions, the Tribunal noted that the relevant portion of Notification No. 141 of 1979 clearly stated that the benefit could only be claimed when wet dates excluding seedless were imported in bags, baskets, gunny cloth, or matting bundles. Since the wet dates in this case were imported in cartons, the Tribunal had to determine whether this mode of packing qualified for the Notification's benefits. The Tribunal examined the dictionary definitions provided by the appellants but concluded that "carton" was not included within the meanings of "bag" or "basket." The Tribunal emphasized that the Notification specifically mentioned only certain modes of packing, indicating that cartons were intentionally excluded. The omission of the term "carton" from the Notification suggested a restriction rather than an expansion of the scope of the concessional rate of duty. The Tribunal also drew support from the Supreme Court's judgment in Mahalaximi Oil Mills, which held that specific terms in a statute or notification should not be interpreted to include terms not explicitly mentioned. Therefore, the Tribunal found no merit in the appellants' contention and dismissed all three appeals. Conclusion: The appeals were dismissed, affirming that the concessional rate of duty under Notification No. 141 of 1979 could not be extended to wet dates packed in cartons, as the Notification explicitly restricted the benefit to specific types of packing.
|
