9911796707
TMI Blog1997 (7) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... Cargo on 28-3-1995 when the Bill of Entry was formally noted by the Import Department for the purpose of assessment of the goods to duty. 2. The adjudicating authority held that the date of presentation of the Bill of Entry should be taken as 6-2-1995. The case of the appellant is that the date of presentation of the Bill of Entry should be taken as 28-3-1995. 3. The lower appellate authority decided the issue and held that the date of presentation of the Bill of Entry should be taken as 6-2-1995. The learned Consultant Shri Kumara Swami appearing for the appellants contended before us that in view of Section 46 of the Customs Act, the relevant date could be taken when the same was presented before the proper officer who is designated f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumara Swami quoted Section 17 of the Customs Act which reads as follows : The relevant of the above such section is stated that the examination of the goods can only be done after entry in this behalf is made under Section 46 of the Customs Act. 9. The learned SDR in this connection relied on the decision of the Bombay High Court reported in 1988 (38) E.L.T. 401 and stated that the date of presentation is actual date and therefore he states that the appeal is to be dismissed. 10. We have considered submission of the both sides. In order to appreciate the arguments of the both sides, we reproduce Section 46 of the Customs Act which reads as follows : 46. Entry of goods on importation. - (1) The importer of any goods, other than g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, relating to the imported goods. (5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa. 11. It is thus seen that under Section 46, the importer of any goods shall make entry thereof by presenting the Bill of Entry to the proper officer. The proper officer alone has to make an entry in this regard in terms of Section 46 of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, relevance was placed by the learned SDR on the decision of the Bombay High Court reported in 1988 (38) E.L.T. 401. We have gone through the above decision of the Hon ble High Court, Bombay. In that particular decision, the question with respect of the presentation of Bill of Entry to the proper officer under Section 46(1) never arose for consideration. 16. In that particular case, the presentation of Bill of Entry was on 12-3-1987 in wrong form and importer was advised to file a correct form. In those circumstances, it was held that the date of presentation was on 12-3-1987. The question of presenting the Bill of Entry to the proper officer never arose in that case. Therefore, that decision is not an authority for the case which is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdinate officer. 20. The officer who receives the Bill of Entry has to make an entry for the same in manifest and also the date of the bill of entry for the entry has to be endorsed and all these functions are to be done by the proper officer when he receives the Bill of Entry. 21. Making entry of the goods on importation on the Bill of Entry is not a mere exercise of physically handing over of the Bill of Entry, but also involves the procedure for the entry of the Bill of Entry in the prescribed statutory registry of the manifest and it is only after the entry is made that the entry of the goods by filing of Bill of Entry can be taken as statutorily done. There is no plea from the revenue that this exercise was done by the Appraiser. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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