9911796707
TMI Blog1982 (9) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed at 45%. On 16th June, 1977 the vessel's import general manifest was lodged with the Customs authorities. The duty upon the said goods was increased with effect from mid night of 17th/18th June, 1977 to 75%. On 20th June, 1977 the ship was granted entry inward. On 23rd June, 1977 the Customs authorities, it is the case of the Petitioner, revised the assessment and raised the duty payable to 75%. Between 25th June, 1977 to 6th July, 1977 the Petitioner paid the amounts of duty assessed at 75%. On 6th December, 1977 the Petitioner made three applications for refund of duty paid in excess of 45%. On 6th March, 1978 the refunds applications were rejected. On 30th May, 1978 appeals were filed and on 26th February, 1979 by a consolidated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 17 of the Act, was not valid. In Mr Chinoy's submission, noting down the rate of duty and quantifing the duty was always the only thing done in completing the assessment. 3. It was pointed out by Mr Dhanuka, learned counsel for the respondents, that no assessment of duty could have been completed on 15th June, 1977 for the vessel's import general manifest was not filed till 16th June, 1977 and the vessel was not granted entry inwards till 20th June, 1977. In his submission noting down of the rate and quantification of duty payable upon the bills of entry did not, in the circumstances, complete the assessment of duty. In any event, he submitted, assuming that the assessment was completed, on 16th June, 1977, it was clearly the wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, is urged is that it was incumbent upon the Customs authorities to grant entry inwards within the period of 4 days, I am not inclined to read into the Act the obligation to grant entry inwards within this period. 6. It was submitted by Mr Chinoy that the impugned order in appeal assumed the date of entry inward to be that day on which the vessel came alongside and found a berthing place and prepared herself for discharge of cargo for home consumption. It was said that this was an arbitrary formula to adopt. I am not shown any alternative formula by reason of which I can say that the Customs authorities understanding of the phrase entry inward is incorrect. 7. Having regard to what is discussed above, the Petition is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
