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Issues:
Determining whether pumping guarantees can be treated as Bills of Entry for the purpose of computation of duty and tariff valuation under Section 15 of the Customs Act, 1962. Detailed Analysis: The case involved two petroleum Crude Oil Tankers arriving at Haldia Oil Jetty, and the issue was whether pumping guarantees executed by the appellants could be considered as Bills of Entry for customs duty computation. The customs duty was paid at Calcutta Customs House due to the absence of facilities at Haldia. The procedure involved filing an IGM before vessel arrival, preparing Bills of Entry at Calcutta, and submitting them for noting and duty payment. The appellants argued that the duty rate increased before their Bills of Entry were noted, requesting the date of vessel entry to determine the duty rate. The Assistant Collector rejected the argument, stating duty should be paid based on the date of noting the Bill of Entry. The appellants appealed to the Collector (Appeals) who upheld the decision, leading to the current appeal. The tribunal examined relevant dates, including vessel arrival, pumping guarantee submission, and Bill of Entry noting. The appellants provided necessary documents, including IGMs and Bills of Entry, following the procedure under public notices. The tribunal analyzed the legal provisions, emphasizing that pumping guarantees cannot substitute Bills of Entry governed by Section 46 and Section 157 of the Customs Act. Section 15 specifies that the duty rate for imported goods is based on the date of Bill of Entry presentation. Public notices on procedural aspects cannot override statutory provisions. The tribunal highlighted various public notices related to import procedures but concluded that the Bill of Entry presentation date determines the duty rate under Section 15. Public Notice 238 of 1988 outlined procedures for presenting kattcha Bill of Entry at Haldia Customs House, but the tribunal emphasized that statutory provisions prevail over procedural notices. As the Bills of Entry were presented on 5-12-1986, the tribunal upheld the duty payment at the enhanced rate. Consequently, the tribunal dismissed the appeal, affirming the impugned order. In conclusion, the tribunal determined that pumping guarantees cannot be considered as Bills of Entry for duty computation under Section 15 of the Customs Act. The appellants were held liable to pay duty at the enhanced rate based on the Bill of Entry presentation date, as per statutory provisions, rejecting arguments based on procedural public notices.
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