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TMI Blog1987 (8) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... le in terms of the First Schedule to the Customs Tariff Act, 1975), levied by the Customs authorities on a consignment of Polynosic Staple Fibre imported by the appellants, on the ground that the vessel by which the goods were imported was granted entry inwards on 1-1-1979 on which date there was no exemption in force in respect of the said goods from the levy of basic Customs duty. 2. The facts of the case, briefly stated, are that the appellants imported a consignment of Polynosic Staple Fibre. Customs Notification No. 25, dated 31-1-1978, as amended by Notification No. 66, dated 18-3-1978 exempted polynosic staple fibre from the levy of basic Customs duty and this exemption was to remain in force up to and including 31-12-1978. It appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bay High Court has discussed the issue at great length in Apar Pvt. Ltd. and Others v. Union of India and others, 1985 (22) E.L.T. 644 and reiterated this principle. The learned Counsel for the appellants placed reliance on this judgment in support of the claim that the goods in question did not attract the levy of basic Customs duty since they were exempted from such duty on the date they entered the territorial waters of India. It is the contention of the appellants that the ship entered the territorial waters on 18-12-1978 and that it got berthed in the Anchorage late in the evening of 30-12-1978. It is further stated that the steamer agents got the necessary papers from the master of the vessel on 31-12-1978 but the papers could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of presentation of the Bill of Entry for clearance of the goods for home consumption, the exemption notification is no longer in force and, in its place, a rate of duty is in force. However, we find that there is a later judgment of the Calcutta High Court in Indian Rayon Corporation and Mahalakshmi Fibre Industries Ltd. and others v. Collector of Customs reported in 1987 (13) ECC 83 = 1987 (27) E.L.T. 626. In this judgment, the Calcutta High Court has considered a number of decisions of different High Courts holding opposite views on the issue, some holding the view that if an exemption notification is in force in respect of certain goods on the date of their entry into the territorial waters of India, the benefit of that exemption wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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