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TMI Blog1999 (12) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... he moulding powder imported by the appellant would be the one in force on the 1-3-1988, lower than the rate of duty applicable on the preceding day, 29-2-88. The budget for 1988 reduced the duty on the commodity with effect from the midnight of 29-2-1988/1-3-1988. The basis for the claim for refund was that the craft MV Kremenchug which carried the goods into India was entered inward at Kandla Port on 1-3-1988. By application of the proviso to sub-section (1) of Section 15 of the Act, the relevant date would be the date of entry inwards of the ship. The Assistant Collector (and later by the Collector (Appeals)) before whom this point had been urged had declined to accept it. They were of the view that the entry inward was granted to the ves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the advocate for the appellant does not, in our view, constitute contemporaneous evidence relating to grant of entry inwards to the vessel in 1988. The letter, in reply to the departmental representative s letter asking for the register for grant of entry inwards, which says that there is no entry inward register available in MCD Section. However, a complete set of Boarding papers (xerox copy duly attested) submitted by the Preventive Officer, who boarded the vessel and granted entry inward are enclosed herewith for necessary action please. Now, the Assistant Commissioner who signed this letter on 6-4-1999 obviously would not personally be aware of the facts of the case. He has evidently written this letter on the basis of the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out and the time and date filled up over the signature of the Assistant Collector. It is thus reasonable to conclude that this is the form which is normally used in the Customs House for grant of entry inwards or outwards. 6. In its judgment in Bharat Surfactants (Pvt.) Ltd. v. Union of India - 1989 (43) E.L.T. 189 summarises the procedure relating to grant of entry inwards at para 12 which reads as follows: 12. The procedure thereafter is as follows: A vessel on arrival in the territorial waters has to await the allotment of a berth by the Port Trust. The Port Trust authorities on receipt of information about the arrival of a ship, allot a berth, if it is available, for the discharge of the cargo. In the instant case, since no berth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgent work. On budget day the Assistant Commissioner and even more senior officers are present in the late at night, in the Custom House. This practice is to ensure that the officers get information about the budget proposals directly from the Ministry of Finance at Delhi, discuss its implementation, simplification and take whatever steps are required to put into effect. 7. The certificate on the basis of which entry inward has been granted clearly indicates that the vessel was ready to discharge its cargo and had been ready for the berth for this purpose on 29-2-1988. It is therefore not unreasonable for entry inward to be granted on that date. 8. It is also well to bear in mind that the expectation of the trading in import public is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r example that such a register is not maintained in some port or that by oversight or inadvertent an entry in the register is not made. Can it then be said that the vessel in question had not been entered into? Obviously not. Nor it is possible to say in a case where the entry in the inward register is made a few days after grant of entry inward by some omission or inadvertence, that notwithstanding the facts the vessel was entered inward entry, it is the date when the entry was made in the register that should be considered. 10. The fact that the preventive officer, who boarded the vessel on 29-2-1981 made a report to the Assistant Collector of Customs on the 1-3-1988 does not appear to have been any relevance. The letter does not indica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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