9911796707
TMI Blog1999 (11) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... as in 1985 (22) E.L.T. 644, it had been held that the import of goods takes place into India no sooner than they enter the territorial waters of India and does not postpone till the goods are actually offlanded on the landmass with respect to taxable event under the Customs Act. Hence, it was held that the ullage Survey report at the Port of destination was the correct method to determine the quantity of petroleum products imported. In these reference applications, the applicants have submitted that the following questions of law arise out of the said order :- (1) Whether the Hon ble Tribunal was right in law and on facts in holding that the incidence of customs duty arises as soon as the goods arrive in the territorial waters of India a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment in the case of U.O.I. v. Apar Pvt. Ltd. as in 1999 (112) E.L.T. 3 (S.C.) wherein it has been held that crucial date for duty applicable on imported goods for home consumption is the date of presentation of the Bill of Entry or the date of grant of entry inwards to the vessel whichever is later and therefore, the Bombay High Court Full Bench judgment in Apar Pvt. Ltd. as in 1985 (22) E.L.T. 644 was overruled. He further cites the judgment in the case of Garden Silk Mills Ltd. Another v. U.O.I. as in 1999 (113) E.L.T. 358 (S.C.) wherein the Hon ble Apex Court held that the import of goods into India would commence when the same cross into the territorial waters but continues and is completed when the goods become part of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported is relevant. Hence the issue concerns not merely the correct determination of the quantity imported but also the assessable value. Another matter which is concerned with valuation is not referable to the High Court. He further submits that the importers have not shown that the value and quantity as reflected in the bill of entry is not the true transaction value because they have paid less to the foreign supplier. 5. We have considered the submissions and records of the case. We find that when the subject final order was issued, the Tribunal had relied on the full Bench decision of the Hon ble Bombay High Court noted above which has since been overruled by the Hon ble Supreme Court in their own case in the case of the same company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hod which should be used to ascertain the same, therefore the issue was directly not concerned either with the valuation of goods imported or with the rate of duty. The question of valuation would follow later in the course of assessment but would not be the question which is under consideration here as that question would be merely for quantity of the goods imported. 7. In view of the aforesaid analysis and findings, we are of the considered view that the questions of law noted above do arise out of this final order, in view of the change in the judicial pronouncement by the Hon ble Apex Court, after the issue of the final order, for reference to the Hon ble High Court of Kerala for their considered advice in the matter. The Registry is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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