9911796707
TMI Blog2008 (5) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... CDR Shri R. P. Raheja appeared on behalf of the Revenue. 3. We heard both sides. The learned Sr. Counsel stated that the appellants filed Into-bond Bill of Entry on 27-2-2006 for discharge of Bill of Lading quantity of 8429.067 MTs of Crude Palm Oil vide vessel 'M.T. Global Venus, Voy-16' which was berthed at New Mangalore Port on 28-2-2006 at 09.35 hrs. The date of entry inwards for the vessel was given on 28-2-2006 even though the Bill of Entry was filed a day prior. The vessel started discharge of crude palm oil at 11.30 hrs on 28-2-2006 and completed the discharge at 21.00 hrs on 1-3-2006. On 28-2-2006, the budget was presented and on account of the budget there were changes in the duty structure. In fact prior to the budget, the addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment was of the view that for the quantity of 7866.905 MTs of crude oil which were not physically warehoused, Section 15(1)(b) is not applicable. Therefore, provisional assessment was resorted to. Finally, the Bills of Entry was paid on 17-3-2006 and the lower authority finalized the Bills of Entry under Section 15(1)(c). He had adopted the tariff valuation and the rate of duty as on the date of payment of duty in terms of Section 15(1)(c) of the Customs Act. 4. The learned Sr. Counsel strongly challenges the decision of the lower authority which was upheld by the Commissioner (A). The order of the Commissioner (A) is the impugned order. The Sr. Counsel drew our attention to the provisions of Section 15(1)(b) and argued that the intentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry the entire quantity had not at all been warehoused. It is understood that the Ex-bond Bill of Entry is filed only in respect of warehoused goods. Warehoused goods means the goods deposited in the warehouse. In other words without physically depositing the goods, one cannot file the Bill of Entry. Therefore only in respect of quantity of 550 MTs it can be said that they have been warehoused and in respect of such quantity the rate of duty and tariff valuation will be as on the date of filing of the Bill of Entry in terms of Section 15(1)(b). In all the other cases, it should be in terms of Section 15(1)(c) as held by the lower authority and confirmed by the Commissioner (A). 6. On a very careful consideration of the entire matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be. It is very clear from the above Section that if a bill of Entry is filed for home consumption under Section 46, then the relevant date for rate of duty and tariff valuation, if any, will be the date on which the Bill of Entry in respect of such goods is presented under that Section. Therefore, in respect of goods cleared for home consumption, the date of filing of Bill of Entry itself is sufficient. On that date, whatever is the rate of duty and whatever is the tariff valuation, the same has to be adopted. In the present case, the question arises whether the appellant had filed a Bill of Entry for home consumption. The answer is no. The Bill of Entry was filed for warehousing. This fact is not disputed. Therefore, Section 15(1)(a) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have to be physically warehoused. They have to be deposited in the warehouse. Therefore, when the importer files an Ex-bond Bill of Entry, say at 15.28 hrs. on 28-2-2006, the records show that the entire quantity of palm oil had not been discharged into the warehouse. In other words, only 550 MTs had been deposited in the warehouse. Therefore, this quantity only acquires the characteristics of warehoused goods. This is the finding of the lower authority. In our view, this is as per law. Therefore, only in respect of goods which have been physically warehoused and for which Ex-bond Bill of Entry is filed, Section 15(1)(b) would be applicable. Therefore, in all the other cases, it can be only Section 15(1)(c). Hence, the request of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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