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TMI Blog2008 (5) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T) S/Shri G.L. Rawal, Sr. Counsel and Rajesh Rawal, Counsel,for the Appellant. Shri R.P. Raheja, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 179/2006 dated 29-12-2006 passed by the Commissioner of Customs (Appeals), Bangalore. 2. S/Shri G. L. Rawal, learned Sr. Counsel and Rajesh Rawal, learned Counsel appeared on behalf of the appellants. The learned Joint 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 Ven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation are concerned. In respect of the balance quantity of 7866.905 MTs of crude oil received in the bonded tanks after 15.30 hrs on 28-2-2006, it was construed that the said quantity had not attained the status of warehoused goods at the time of filing the Ex-bond bills of entry on 28-2-2006. In view of this, the bills of entry were provisionally assessed and duty was paid on the admitted rate and they took a bank guarantee for the differential amount. The department 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 finali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty and tariff valuation should be as on 28-2-2006. The learned Sr. Counsel took us through the Section 15 and has urged that the lower authorities have adopted a very narrow interpretation of the term warehoused goods as per Section 2(44) of the Customs Act and requested the Tribunal to set aside the impugned order and give relief for the appellant. 5. On the other hand, the learned Joint CDR stated that in the present case at the time of filing the Ex-bond Bill 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 68, on the date on which a bill of entry for home consumption in respect of such goods is presented under that section; (c) in the case of any other goods, on the date of payment of duty: Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is presumed that when an importer is filing Ex-bond Bill of Entry for clearance of goods from the warehouse, the goods should have already been deposited in the warehouse. It is not possible to file a Bill of Entry for goods which have not been deposited in the warehouse. Therefore, we have to read Section 2(44) of the Customs Act which gives the definition of warehoused goods. Warehoused goods means goods deposited in a warehouse. There is no difficulty in understanding this. The goods 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the warehouse, it means that the goods had already been warehoused. But in this case unfortunately it is not so. Only a quantity of 550 MTs were available in the warehouse as per records at the time of filing the Ex-bond Bill of Entry. Therefore, the decision of the lower authority in applying Section 15(1)(c) for the balance quantity, is correct. It is on a proper interpretation of the legal provisions. Had the appellant filed straight away Bills of Entry for home consumption, probably he would have got the benefit of rate of duty for the entire valuation as on 28-2-2006. Hence, in our view there is no infirmity in the order of the lower authority and also the impugned order of the Commissioner (A). Hence, we reject the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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