9911796707
TMI Blog1982 (9) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule. The petitioners, holding a valid import licence in respect of palmoleine, were shipped 362.932 M.Ts. thereof by the S.S. "Accord". On 18th January, 1979 the vessel arrived within Indian territorial waters and its import manifest was registered and numbered. On 29th January, 1979 entry inwards was granted to the vessel. On 1st March, 1979 a notification was issued under Section 25 of the Customs Act whereunder the Central Government exempted, inter alia, palmoleine from so much of that portion of the duty of customs leviable thereon specified in the First Schedule of the Customs Tariff Act, 1975, as was in excess of 12.5% ad valorem and the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was not to be confused with the quantification of the amount or assessment of duty under the Customs Act. It was impossible to accept the view that the taxable event took place only when the bill of entry was presented or thereafter. 4. In Synthetics and Chemicals Ltd. v. S.C. Coutinho, 1981 E.L.T. 414, the ratio of the decision in Sylvania's case was affirmed. It was held that in order that any duty under the Customs Act should be made payable the primary or basic requirement was that the goods should be chargeable to such duty on the date of importation. Goods which were not liable to duty when imported could not be subjected to duty by the procedure under Section 15 of the Customs Act. 5. It was submitted by Mr. Dhanuka, learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned he was bound by these Division Bench judgments. 7. The combined effect of the Sylvania and Synthetics judgments is that Section 12 of the Customs Act is the only charging section in respect of duties under the Customs Act. If imported goods are chargeable to duty under the Customs Act, reference must next be made to Section 15 for its quantification. Section 12 mentions duties of customs. Duty is defined by Section 2(15) as being a "duty of customs leviable under this Act". 8. Additional duty is leviable on imported goods by reason of Section 3(1) of the Customs Tariff Act. It reads thus : Section 3(1) "Any article which is imported into India shall, in additional, be liable to a duty (hereafter in this section referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chargeable under Section 2A of the Indian Tariff Act. (This is now called additional duty under Section 3 of the Customs Tariff Act.) An exemption notification was issued whereby component parts of machinery when imported were exempted from so much of the customs duty leviable thereon under the Indian Tariff Act as was in excess of the rate applicable under the Indian Tariff Act to the machinery when imported complete. The Customs authorities took the view that the expression customs duty used in the notification meant not merely the duty under the Customs Act, referred to in Section 2 of the Indian Tariff Act, but also additional (or countervailing) duty under Section 2A thereof and assessed the petitioners accordingly. The petitioners cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that I have come to. 12. I am informed by Counsel that this conclusion covers the facts and all the contentions in Misc. Petition No. 1043 of 1979. 13. I am informed by Counsel that in Misc. Petitions Nos. 1981 of 1979, 2157 of 1979, 2169 of 1979 and 2117 of 1979 the facts are similar to those mentioned above but the imported goods therein were not liable to additional duty. The only contention there raised in support of the respondents' case is the incorrectness of the Sylvania and Synthetics' Judgments. Mr. Dhanuka has fairly Conceded that in this court he is bound by the judgments. It is agreed that my conclusion covers these petitions. 14. I pass the following orders :- In Misc. Petition No. 959 of 1979 the petition is made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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