9911796707
TMI Blog1989 (9) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... s authorities pending certain verification and the consignments were deposited in a warehouse at the time of import. The Customs authorities were requested by the appellants to release the consignments and proper ex-bond bills of entry were filed by them but those bills of entry were not finalised by the customs authorities from 4-7-1973 to 27-8-1975 as DRI as well as SIIB were making enquiries during these periods. The Bills of entry were finalised by the customs authorities on 27-8-1975. During this period, the countervailing duty on the goods were enhanced from Rs. 11.50 P to Rs. 19.60 P per kg. The appellants requested for levy of countervailing duty at the rate prevailing at the time when the bills of entry for clearance were filed, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Department for almost two years and investigation by DRI did not result in any penal action against the appellants. However, he has observed that the delayed assessment did cause injustice to the appellants. Further the Collector (Appeals) has held that his forum does not have the powers to give any relief to the appellants on grounds of equity. He has further held that job of such a forum is to interpret the law as it stands although the Collector (Appeals) sympathises with the appellants. He has held that the action of charging higher rate of duty in the 5 cases was legally correct and it is not in his capacity to give them any relief. 4. Shri P.S. Bedi, Advocate appearing for the appellants submitted that once the Bill of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd were deposited in the warehouse under Section 49 of the Act as this could not be cleared within a reasonable time as provided due to enquiries from DRI. Since the permission to warehouse then was granted under Section 49, so the goods in question cannot be deemed to be warehoused goods after the Bill of entry has been filed for the purpose of the said Act and accordingly, the provisions of Section IX were not applicable to such goods. Their clearance was under Section 6 and not under Section 68 of Chapter IX of the Act. Provisions of Section 15(l)(a) had application to the goods and not those of Section 15(1)(b). He has also relied upon the rulings of the Supreme Court referred (supra) wherein it is observed, the date of landing of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(l)(b) states that the duty shall be in case of goods cleared from a warehouse under Section 50 be as on the date on which the goods were actually removed to warehouse, Section 17 lays down the procedure for demand of duty of imported goods under Section 46 and Section 18 lays down provision for provisional assessment of duty. Section 46 lays down that the importer importing any goods other than the goods intended for transport or transshipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or for warehousing in the prescribed form. Section 49 lays down the provisions regarding the storage of imported goods in warehousing pending clearance i.e. warehousing in the case of imported goods, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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