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TMI Blog1986 (9) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the Respondent. [Order per : V.T. Raghavachari, Member (J)]. - The respondent, M/s. T. Gulam Mahamood Assadi and Sons presented shipping bill on 1-9-1981 for export of Coffee per S.S. Amado. On 2-9-1981 the shipping bill was amended to substitute the name of S.S. Macol Ace in the place of S.S. Amado. The duty was paid on 5-9-1981. The goods were shipped per S.S. Macol Ace, entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s : There is no provision in the Customs Act, 1962 to the effect that for the purpose of Section 16 of the Act, the date in which a shipping bill is amended shall be considered as the date on which the shipping bill is presented. The shipping bill in this case was filed on 1.9.1981 and duty on Coffee was abolished only with effect from 10.9.1981. The relevant date for determining the rate of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal the Collector questions this conclusion of the Appellate Collector on the ground (vide grounds 4 to 7 in the grounds of appeal) that the provisions of Section 16(1) do not cover cases where the name of the vessel declared originally in the shipping bill was amended subsequently and that the amendment would not necessarily amount to presentation of a fresh shipping bill, Shri Naik urge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xporter was liable to pay the said duty. The Supreme Court rejected this contention and observed that Section 16 provided only for one fictional date that being the date of grant of entry outwards if the shipping bill had been presented before that date. The Supreme court rejected the contention of the Department about another fictional date, that being the date of arrival of the ship. The Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be exported by S.S. Macol Ace only and not by S.S. Amado. Therefore, under the proviso to Section 16(1) it was the date of entry outwards for S.S. Macol Ace that would be relevant since admittedly the shipping bill had been presented, and also amended, prior to the said date. Therefore, following the decision of the Supreme Court we hold that duty was to be determined only with reference to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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