1997 (7) TMI 331 - AT - Customs

Summary

Issues:
Date of presentation of the Bill of Entry - 6-2-1995 or 28-3-1995.

Detailed Analysis:

Issue: Date of presentation of the Bill of Entry

The appeal questioned whether the date of presentation of the Bill of Entry should be considered as 6-2-1995, as determined by the adjudicating authority, or 28-3-1995, as argued by the appellant. The lower appellate authority upheld the date as 6-2-1995. The appellant contended that Section 46 of the Customs Act dictates that the relevant date is when the Bill of Entry is presented before the proper officer designated for this purpose. The appellant emphasized that the entry should be made by the proper officer, as stated in Section 46, and not merely by a clerk. The SDR argued that the department's procedure designates the date of presentation as when it is submitted to the concerned clerk, regardless of when it reaches the proper officer. The SDR cited a decision of the Bombay High Court to support the actual date of presentation. The Tribunal analyzed Section 46 of the Customs Act, emphasizing that the importer must present the Bill of Entry to the proper officer for entry. The definition of "proper officer" was discussed, highlighting that the clerk was not necessarily the proper officer unless specifically assigned by the Collector of Customs. The Tribunal noted that administrative orders, like presenting the Bill of Entry to the appraiser, do not override the statutory requirement of presenting it to the proper officer. The Tribunal ruled in favor of the appellant, stating that the date the proper officer received the Bill of Entry is the correct date for assessment purposes.

The Tribunal further explained that the officer receiving the Bill of Entry must make an entry in the manifest and endorse the date of the Bill of Entry, tasks to be carried out by the proper officer. It was clarified that the entry process involves more than physical handover; it includes statutory registry entry, which the appraiser did not perform. The Tribunal concluded that the revenue's arguments lacked merit, and the appeal was allowed based on the requirement of presenting the Bill of Entry to the proper officer for assessment.