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Issues:
1. Determination of the relevant date for charging customs duty on imported goods. 2. Interpretation of Section 15 of the Customs Act, 1962 regarding the date for determination of rate of duty and tariff valuation of imported goods. Analysis: 1. The case involved an appeal against the Order-in-appeal passed by the Collector of Customs, Calcutta, concerning the clearance of a consignment of tin plate waste. The dispute arose due to the amendment in the rate of duty after the presentation of the bill of entry but before the vessel entered Calcutta. The appellants claimed a refund of excess duty paid, arguing that the enhanced rate of duty should not apply as the vessel had already entered Indian territorial waters when anchored at Bombay. However, the authorities rejected the claim, stating that the rate of duty should be based on the date of the vessel's arrival in Calcutta, not the date of bill presentation. 2. The appellants contended that the taxable event occurs when the vessel first enters Indian territorial waters, relying on decisions by the Bombay High Court. They argued that the rate of duty should be based on the date of the vessel's initial entry into Indian waters, i.e., 24-2-1982, not the enhanced rate post the Finance Bill. The Department, supported by previous Tribunal decisions, asserted that the relevant date for charging customs duty is the date of entry inward of the vessel, citing Supreme Court and Tribunal rulings. 3. The Tribunal analyzed Section 15 of the Customs Act, which determines the date for the rate of duty and tariff valuation of imported goods. The proviso to Section 15 stipulates that if a bill of entry is presented before the vessel's entry inwards, the bill shall be deemed presented on the entry date. While the Bombay High Court favored the initial entry into territorial waters as the taxable event, the Supreme Court held that the relevant date is the vessel's entry inwards. The Tribunal distinguished the facts from previous cases and upheld the Department's decision to apply the duty rate as of the vessel's entry in Calcutta, rejecting the appellants' claim for a refund. 4. Ultimately, the Tribunal dismissed the appeal, affirming that the relevant date for determining the rate of import duty is the vessel's entry inwards, as per Section 15 of the Customs Act. The decision aligned with the Supreme Court's interpretation and rejected the appellants' argument based on the initial entry into Indian waters, emphasizing the importance of following the prescribed procedure under the Act.
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