9911796707
|
Home
Issues:
1. Determination of the relevant date for the rate of duty under Section 15 of the Customs Act, 1962. Analysis: The appeal involved the issue of determining the relevant date for the rate of duty under Section 15 of the Customs Act, 1962. The case revolved around the import of 54000 MTs of Crude Oil per vessel 'Lance Naik Karam Singh' by M/s. Hindustan Petroleum Corporation Ltd. The dispute arose when the Customs Department demanded duty at an enhanced rate due to a revision in duty proposals after the vessel's arrival. The Assistant Collector and the Collector of Customs (Appeals) upheld the demand, stating that the relevant rate of duty should be based on the date of entry inwards, which they determined as 21-3-1990. The appellants argued that the duty should be levied based on the date of entry inwards, which they claimed was 19-3-1990. They contended that all formalities were completed on 19-3-1990, and the vessel started discharging oil on 20-3-1990. The Department argued that no entry inwards was granted on 19-3-1990, and the discharge was completed on 21-3-1990, making that the relevant date for duty determination. The Customs Act, Section 15, stipulates that the rate of duty for imported goods shall be based on the date of Bill of Entry presentation. If the Bill of Entry is presented before the entry inwards of the vessel, it is deemed to have been presented on the date of entry inwards. In this case, a Kutcha Bill of Entry was filed by the appellants. The Department contended that the standing order issued by the Bombay Customs House, which facilitated discharge upon filing of the Kutcha Bill of Entry, did not determine the duty rate. The Tribunal referred to precedents where the date of entry inwards was deemed the relevant date for duty determination. The Supreme Court clarified that the date recorded in the custom register as the entry inward date is crucial. As per the Department's records, the entry inwards date was 21-3-1990, making the duty rate applicable on that date. In conclusion, the Tribunal rejected the appeal, upholding the Department's decision to levy duty based on the rate in force on 21-3-1990, the recorded entry inwards date. The standing order facilitating discharge upon filing the Kutcha Bill of Entry did not override the legal provisions of Section 15 of the Customs Act in determining the duty rate for imported goods. The precedents and legal interpretations supported the Department's position, emphasizing the significance of the entry inwards date for duty assessment.
|
