9911796707
TMI Blog1990 (6) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... l carrying the goods imported by the appellants arrived on 28-2-1982, on which date the rate of basic customs duty was 40% ad valorem. Entry inward to the vessel was granted by the Customs authorities on 2-3-1982 when the rate of duty was 60% ad valorem. The appellants claimed assessment at the lower rate of duty on the ground that the duty prevailing on the date of arrival of the vessel was applicable. This contention was not accepted by the lower authorities and hence the present appeal before us. 3. The learned SDR has argued that the issue is squarely covered by the judgments of Supreme Court and High Courts. He has cited Supreme Court judgment reported in 1989 (43) E.L.T. 189 (S.C.) in the case of Bharat Surfaoctants (Pvt.) Ltd. v. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards. (2) The provisions of this section shall not apply to baggage and goods imported by post." In the case of Bharat Surfactants (Pvt.) Ltd. (supra), the Hon'ble Supreme Court interpreted the meaning of prior entry and entry inward and held that the date of entry inward is the date when the entry inward is made in the customs register and not the actual entry of the vessel. The Hon'ble Supreme Court has also held that Section 15 of the Customs Act is valid. The ratio laid down by the Hon'ble Supreme Court in that case is that the rate of duty prevailing on the date of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec. 16 of the Act appears to have been made by way of clarification and, in our opinion, does not detract from the conclusion that "the date of entry inwards of the vessel" is the date recorded as such in the Customs register. In the present case, "the date of inwards entry" is mentioned as 31 July, 1981. In the absence of anything else, we may take it that the entry was recorded on that itself. Accordingly the rate of import duty and the tariff valuation shall be that in force on 31 July, 1981. The contention of the petitioners that the rate of import duty and tariff valuation will be that ruling on 11 July, 1981 cannot be sustained and is rejected." 6. The issue came up for consideration before Calcutta High Court in the case of Anantpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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