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TMI Blog1999 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... aik Karam Singh on 19-3-1990. The Bill of Entry was assessed provisionally and provisional duty amounting to Rs. 5,72,40,000/- was paid by them. On account of the proposals in Budget for 1990-91, presented in Parliament on 19-3-1990, the rate of duty on Crude Oil was revised upward. The Customs Department issued a show cause notice dated 11-4-1990 demanding duty at the enhanced rate. Assistant Collector, under order dated 23-7-1990, confirmed the demand of duty amounting to Rs. 2,65,40,443/-, holding that the entry inward was not given to the vessel carrying the impugned crude oil on 19-3-1990; that the said vessel arrived on 19-3-1990 at 20.24 hrs. and berthed at Butcher Island on 20-3-1990; that the final entry was granted on 21-3-1990 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pervise the intake of crude oil into the duty paid tanks as per the endorsement on the reverse side of the Bill of Entry. He also mentioned that the relevant date for the purpose of determination of rate of duty was 19-3-1990, as the entry inward was granted on that date; that there is no provision in the Customs Act for granting provisional entry inward; that either the entry inward is granted by the Customs House to a ship or not granted; that it is apparent from Bill of Entry and all directions given on the reverse side of the Bill of Entry that the entry inward was granted to the vessel Lance Naik Karam Singh on 19-3-1990 and according to the provisions of Section 15(1) of the Customs Act, the rate of duty applicable to any imported goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-1990 for discharge of oil and not on 19-3-1990. Relying upon the decision in the case of Collector of Customs v. G. Dass Co. - 1983 (13) E.L.T. 1511 (S.C.), in which it was held that if the consignment covered by the Bill of Entry consisted of several package and the landing was spread over several days the date of landing of the last package would be deemed to be the date of the delivery of the Bill of Entry, he contended that as the discharge was completed on 21-3-1990, the rate of duty in force on that date will be applicable. He also mentioned that entry inward on prior I.G.M. is granted to provide facility to the importer so that all formalities could be completed in time. He also referred to the decision in the case of Jain Shudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellants for import of crude oil. The relevant date for determining the rate of duty applicable to the crude oil is the date on which entry inwards was granted to the vessel carrying the impugned imported goods. It has been contended by the appellants that date of entry inwards should be deemed to have been granted on 19-3-1990 as the vessel Lance Naik Karam Singh which was carrying the impugned goods had arrived at Bombay on 19-3-1990 and they had completed all formalities as per the standing order issued by the Bombay Customs House. They have also emphasised the fact that the order of discharge of the oil was given by the appraiser on 19-3-1990 itself and the discharge of the oil, in fact, commenced from 20-3-1990. The Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds had been also granted to the vessel. As rightly contended by the learned DR, this procedure was prescribed to facilitate the discharge of the crude oil immediately on arrival of the vessel. However the legal provisions as contained in Section 15 of the Customs Act cannot be made redundant by standing order issued by the executive authority. The learned SDR had relied upon the decision in the case of Metro Exporters (P) Ltd. v. Collector of Customs, Bombay - 1997 (94) E.L.T. 427, wherein it was held by the Tribunal that merely the fact that the ship had commenced discharge of the cargo does not in any way affect the legal position that it is the date on which the entry inwards was granted is the relevant date for the purpose of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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