9911796707
TMI Blog2001 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Menon, SDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. This appeal has been filed against Order-in-Appeal No. 24/97-Cus., dated 12-5-97 in which the Commissioner (Appeals) has rejected their appeal that the rate of duty on the date of receipt of Bill of Entry will be applicable. 2. Ld. Advocate Shri A.K. Jayaraj and Shri M.S. Kumarasamy, Consultant have reiterated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the timber was sought to be removed from the warehouse and as such the rate of duty prevailing on the date of removal from the warehouse is the relevant one. They also submitted that the Assistant Commissioner failed to appreciate that their removal of cargo from the vessel into private bonded warehouse of M/s. Hari Co. took place immediately after the arrival of the vessel and that the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icorin Port in the same month. The importers in the Mangalore Port were allowed to store them without any Bill of Entry being filed and then allowed clearances from the storage point without payment of duty. They have therefore submitted that the cargo discharged by the same vessel is to suffer duty at Tuticorin, it is highly discriminatory and unjustified. 3. Ld. SDR Shri G.S. Menon took us to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and find from Paras 6 to 11 that the Commissioner (Appeals) has dealt in detail the facts of the case, the law involved and has also supported his decision by quoting various judgments rendered by the Apex Court, Delhi High Court and the Tribunal. We, therefore feel that the relevant date for the purpose of levying the duty is from the date of presentation of the Bill of Entry or when they get th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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