9911796707
TMI Blog2000 (12) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... ian Liquor Rules, 1970 (hereinafter 'the Rules'). They held four permits and acquired them under the Rules on payment of countervailing duty, as was prevailing on the date when the permits were granted. First import permit was granted to the appellant on 31st January, 1991 and 2nd, 3rd and 4th permits were granted on 6th February 1991. However, before consignment of liquor was actually imported on the strength of those permits, notification (G.O.Ms. 96) dated 8th February, 1991 was issued. The notification was published in the Official Gazette on 9th February, 1991. By this notification, issued in exercise of the powers conferred by Section 21 of the Andhra Pradesh Excise Act, 1968 (hereinafter 'the Act'), the Governor of An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of grant of the import permit on the basis of the rate of the duty in force at that time, enhancement effected through notification dated 8.2.1991 could have no application to the imports of liquor made by the appellant within the period of validity of the period of permit [of 30 days], even if imports were made after enhanced duty came into effect by virtue of the impugned notification. The argument did not find favour with the High Court and in cur opinion, rightly. Section 21 of the Act is the charging section relating to excise duty or countervailing duty on excisable articles. It provides as under : 21. Excise duty or countervailing duty on excisable articles: (1) The Government may, by notification, levy an excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntervailing duty, on the other hand, s required to be levied, assessed and collected when excisable articles are imported into the State. The object of levy and collection of countervailing duty is to counter- balance excise duty, which is leviable on similar goods, if manufactured within the State. By its very nature and concept countervailing duty becomes leviable on the date of the import itself and is governed by rate of duty as in force on the date of import. It is irrelevant that at the time of obtaining a permit, the assessee also pays countervailing duty. In case the rate of duty continues to be the same as on the date of import, i.e., entry into the State of the excisable goods, no extra countervailing duty is payable but if the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable goods into the State, the charge of incidence of duty stands attracted as soon as the taxable event takes place and the facility of postponement of collection of duty under the Act or the rules framed thereunder, can in no way affect the incidence of duty on the imported goods. (Emphasis supplied) In our opinion, the demand of differential amount of countervailing duty from the appellant, under the circumstances, was perfectly justified since demand was made on the basis of the duty as in force on the date of import of the consignment into the State. The duty was to be assessed and collected as in force at the time of import. Thus, our answer to the question, posed in earlier part of the judgment, is that the countervailing du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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