9911796707
TMI Blog1987 (10) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... e 226 of the Constitution of India are as follows : 2. The appellant imported three consignments of Australian Greecy Wool by s.s. 'Staraat Lagos'. The vessel entered Indian territorial waters on June 10, 1977 and the appellant presented bills of entry to the Customs authorities on June 13, 1977. The import general manifest was filed by the Agent of ship owners on June 16, 1977. The Customs duty payable upon the imported goods was at the rate of 45% ad valorem on the date when the ship entered the territorial waters. The rate was increased on 75% ad valorem at mid-night of June 17 and 18, 1977. Though import general manifest was filed on June 16, 1977 as contemplated under Section 30(1) of the Customs Act, 1962, entry inwards was granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Judge also felt that the appellant cannot secure relief under Article 226 of the Constitution as the justice was not on the side of the appellant. The judgment of the learned Single Judge is under challenge. 4. Mrs. Mody, learned Counsel appearing on behalf of the appellant, submitted that the assessment was complete on June 15, 1977 when the endorsement was made by the Customs Officer on the bills of entries in exercise of powers under Section 17(2) of the Customs Act. It was urged by the learned Counsel that it is not permissible for the Customs Officer to reopen the assessment as there was no power to review the completed assessment and power is conferred under Section 129 of the Act only on the higher authorities to review as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act provides that the rate of duty applicable to any imported goods shall be the rate and valuation in force in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under the Section. The proviso to Section 15(1) is important and is hereafter set out : "Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented in the date of such entry inwards." It is, therefore, obvious that though the importers have been given facility to present the bill of entries even before the entry inwards is granted under Section 31(1) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of grant of entry inwards. The Customs Officer is authorised to complete the assessment after inspection of the imported goods and by testing them, if necessary, under Section 17(1) and (2) of the Act. It is undoubtedly true that the Customs officer may not avail of this right to inspect and test the imported goods but combine reading of Sections 15 and 16 leaves no manner of doubt that there is a prohibition restraining the Customs Officer to complete the assessment before the date of grant of entry inwards. Mrs. Mody invited our attention to sub-section (4) of Section 17 of the Act and submitted that it is open for the Customs Officer to avail of the opportunity to inspect and test the imported goods even after completion of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wait for days together and grant of entry inwards depends upon the availability of accommodation. In our judgment, the mere fact that the proper officer is unable to grant entry inwards forthwith would make no difference to the liability of the importer to pay customs duty in accordance with the provisions of Section 15(1) of the Act. 6. Mrs. Mody finally submitted that the Customs authorities are guilty of discrimination and referred to paragraph 9(f) of the petition in this connection. It is claimed by the learned Counsel that the Customs authorities accepted the date of filing of the import general manifest as the date of entry inwards and referred to bill of entry No. 4495, dated July 21, 1977. We enquired from the learned Counsel as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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