9911796707
TMI Blog2002 (8) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... ome consumption was issued on 25th July, 1981. In the said bill of entry, the rate of excise duty was shown as 42.6%. The ship carrying the said goods started from Singapore on 11th July, 1981 and entered the Indian territory on 16th July, 1981. The vessel reached Bombay on 25th July, 1981 and the bill of entry, as noticed hereinbefore, was lodged. 3. The petitioner, however, was charged with a duty of 12.5% which became applicable w.e.f. 26th July, 1981. The petitioner prayed for the following reliefs : (a) declare that the aforesaid ordinance dated 26th July, 1981 (Annexure VI) is illegal and ultra vires of the Constitution and the same be quashed; (b) issue a writ of mandamus or any other appropriate writ, direction or ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such I am competent to swear this affidavit. (2) I am filing herewith a true photocopy of the letter dated 4-8-1981 from the Shipping Agent Transocean Shipping Agency (P) Ltd., Bombay certifying that vessel M.V. YEMELYAN YAROSLAVSKIY carrying RBD Palmoliev reached Madras Port on 17-7-1981 and the same was manifested under Item No. 82 prior entry 834 dated 17th July, 1981, as Annexure A. I am also filing a photocopy of the Bill of Entry No. 408779 evidencing that the Bill of Entry in respect of the aforesaid vessel was registered at the Bombay Port on 25-7-1981 as Annexure B. 6. A certificate dated 4th August, 1981 was also produced before the respondents which is to the following effect : This is to certify that we have mani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. (1) The rate of duty, and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force - (a) in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that section; (b) in the case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods, on the date of payment of duty : Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Collector of Customs may in any special circumstances permit a bill of entry to be presented before the delivery of such report : Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel by which the goods have been shipped for importation into India is expected to arrive within a week from the date of such presentation. (4) The importer while presenting a bill of entry shall at the foot thereof make and subscribe to 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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