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TMI Blog2021 (4) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Customs Act, 1962. Rather, the Bill of Lading is the document of title, which should contain the name of the ultimate buyer - In the instant case, the Revenue did not dispute the fact that the duty was paid by the ultimate buyer and except for the alleged interpolation in the Bill of Entry, there was no other adverse finding rendered either by the Assessing Officer or by the Tribunal against the dealer. In identical circumstances, the Hon'ble Division Bench of this Court in the case of STATE OF TAMIL NADU VERSUS KAWARLAL AND CO. [ 2011 (9) TMI 519 - MADRAS HIGH COURT] dismissed the tax case appeal filed by the Revenue and it was held that Bill of Lading is the document of title and admittedly it carried the name of the ul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 30,94,502/- respectively. Subsequently, scrutiny of the assessment was made, in which, the Assessing Officer found that the assessee claimed exemption on a turnover of ₹ 4,70,000/- being high sea sales of synthetic camphor, that on verification of the Bill of Entry, the Assessing Officer came to the conclusion that there was an interpolation in the Bill of Entry and that the name of the customer had been inserted whereas in the original copy available with the Customs Department, the name of the ultimate buyer/customer was not found. Therefore, the Assessing Officer disallowed the claim of high sea sales on the ground that the document filed by the dealer did not conclusively prove the claim of high sea sales and accordingly lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents placed before it, the First Appellate Authority allowed the appeal filed by the petitioner. 6. Aggrieved by the said order passed by the First Appellate Authority dated 28.2.2001, the State preferred an appeal before the Tribunal, which reversed it by the impugned order solely on the ground that it was recorded by the Assessing Officer that there was interpolation in the Bill of Entry. 7. The question would be as to whether the Bill of Entry can be regarded as title to the goods. There can be no quarrel over the legal position that the Bill of Entry is never treated as a document of title under the Customs Act, 1962. Rather, the Bill of Lading is the document of title, which should contain the name of the ultimate buyer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htly the said authority granted relief in favour of the assessee. As rightly pointed out, the only ground on which the claim was rejected was the difference in the name found in the Bill of Entry available with the assessee and the one with the Customs Authorities. It is of relevance to note herein that the Bill of Lading dated 05.05.1992 was endorsed in favour of the first purchaser M/s.Micro Labs Limited, Hosur; invoices dated 26.05.1992 and the date of crossing the Customs Station was given as 25.06.1992. On the said details available as regards the Bill of Lading and the invoices raised in favour of the ultimate buyer, we have no hesitation in holding that with the title to the goods thus endorsed even before it crossed the Customs Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny details as to whether the said entries relate to the one in the Bill of Entry for home consumption or any Bill of Entry for warehousing, the Revenue's revision merits to be dismissed. 9. Further, the learned counsel for the petitioner has rightly placed reliance on the decision of the Hon'ble Division Bench of this Court in the case of State Trading Corporation of India Vs. State of Tamil Nadu [reported in (2002) 149 ELT 3] wherein it was held that Section 47 of the Customs Act, 1962 refers to clearance of goods for home consumption, while Section 68 of the Customs Act deals with clearance of warehoused goods for home consumption, that in this case, the goods had been warehoused and the clearance for home consumption was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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