9911796707
TMI Blog1983 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... cability or otherwise of the preferential rate of Customs duty on the goods of U.K. origin to a consignment of the cases of Transformer Ratiometer, etc. imported and cleared through the Port of Bombay by the appellant firm. The goods were classified and assessed to basic duty of customs under Item Nos. 73 and 73(1) of the Indian Customs Tariff Schedule as it stood in 1976 prior to the enforcement on 2nd August, 1976 of the Customs Tariff Act of 1975. The said tariff items prescribed standard rate of basic customs duty at 60% ad valorem and preferential rate of basic customs duty for goods of U.K. origin at 50% ad valorem. The Appellants did not make a claim for the preferential rate of duty at the time of entry of the goods in the Custom Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a claim to that effect on the Bill of Entry at the time of import of the goods, the fact that they had filled in one of the prescribed columns of the Bill of Entry, namely, country of origin and country of consignment, if different with the words UK-London should be deemed to be as good as a claim for assessment of the goods at the preferential rate of duty on the basis that the goods were of U.K. origin. It was urged that the invoice-cum-certificate of origin in the proper form was not available at the time of assessment of the goods and hence it was that the Appellants could not claim assessment at the preferential rate of duty. Subsequently, the Appellants had corresponded with the suppliers of the goods and on receiving the certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a refund given of the extra duty paid, if such proof is produced within a prescribed period, and (ii)................................................................................................................ In exercise of the powers conferred by Sub-Section (2) of Section 3 of the Indian Tariff Act (referred to above), the Central Government has made rules entitled The United Kingdom India Trade Agreement, Rules, 1939 . Rule 6 of these Rules, which is relevant in the present case, is extracted below :- If the owner of any goods entered for home consumption claims that they are chargeable with a preferential rate of duty, but is unable at the time of entry to satisfy the Customs Collector that the goods fulfil the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceded that they did not make such a claim at the time of entry of the goods for home consumption but they would like the Tribunal to equate the filling up of the column in the Bill of Entry, namely, country of origin and country of consignment, if different with the words U.K.-London as tantamount to making a claim for assessment of the goods at the preferential rate of duty on the ground that the goods are of U.K, origin. The prescription of the said column in the Bill of Entry is not unique or restricted to goods which are eligible to be assessed at the preferential rate of duty. It is a column which is required to be filled in all cases of import of goods whether there is a preferential rate of duty in respect of the goods or not and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
