9911796707
TMI Blog2018 (6) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... hese Bills of Entry were assessed on 08.11.2017 at 12.50 hrs through EDI with 'nil' rate of' duty. On the same date ie., on 08.11.2017, the Notification No. 84/2017 -Cus., was issued which had the effect of imposing the rate of duty @ 50% on the commodity imported by the appellants. Out of charge Order was given by the proper officer of the Customs on 14.11.2017 and part of the cargo comprising of 12793 MTs of yellow Peas was moved to the private warehouse by the appellants without payment of duty. Subsequently, on 16.11.2017, the DRI officers visited the Port and commenced investigation into the imports made by the appellant. Stop discharge of the cargo was ordered by the DRI officers and to move the vessel to outer anchora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication and subsequently out of charge order was already issued under Section 47 of the Customs Act, 1962. He referred to the reply obtained by the appellants under RTI from CBEC to the effect that the Notification No. 84/2017 dated 08.11.2017 was published at 22.15 hrs., whereas the assessment of the Bills of Entry completed at 12.50 hrs on 08.11,2017. He finally submitted that even the Seizure of the goods by DRI is not justified and the Customs authorities could issue demand notice in terms of Section 28 of the Customs Act, 1962 for payment of any customs duty not paid by the appellants. He also relied on the decision of the Tribunal in the case of Decor India and Others reported in 1987 (31 ELT 400 (T) confirmed by the Hon'ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods imported by the appellant leer yellow peas enjoyed full exemption from duty before issue of Notification No. 84/2017 on 08.11,2017, Since the Bills of Entry in the present case were filed on prior entry basis, the date of Bill of Entry has to be deemed as the date of Entry Inwards granted to the vessel. There is dispute as to the correct date on which the Entry Inwards was granted to the vessel "MV Riva Wind". If the argument of the Revenue is considered, the date of Entry Inwards is to be deemed as 08.11.2017 and on the said date the Notification was already issued. But the argument of the appellant is that the Entry In wards was already granted prior to the publishing of the said notification at 22.15 hrs. on 08.11.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
