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TMI Blog1987 (11) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 to the respondent No. 1, the Collector of Customs, being all Customs duties in full and final settlement for 75,049 Kgs. of viscose staple fibre but due to transportation difficulties failed to unload the same. 6. On November 3, 1980 the petitioner came to know that Central Excise duty on indigenous viscose staple fibre had been scaled down from 4.80 per Kg. to Rs. 3.00 per Kg. including special and additional excise levies with effect from November 1, 1980 but countervailing duty on imported fibre had been raised from Rs. 2.57 per Kg. to Rs. 3.00 per Kg. (Annexure 'D'). 7. On November 5, 1980 the Customs House Agent of the petitioner went to receive the goods from the Calcutta Port Trust authorities but the Collector of Customs claimed the balance of Customs duty consequent to the increase in the rate of duty with effect from November 1, 1980. 8. According to the petitioner, the duty having already been paid on October 30, 1980, no duty could be claimed at the increased rate of Rs. 3.00 which came into force from November 1, 1980. 9. However, since the Customs authorities refused to release the goods without payment of duty at the enhanced rate, the petitioner came up be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be the rate and valuation in force, - (a) 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 that section; (b) in the case of goods cleared from a werehouse under Section 68, on the date on which the goods are actually removed from the warehouse; (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 by which the goods are imported the Bill of Entry shall be deemed to have been presented on the date of such entry inwards. (2) The provisions of this section shall not apply to baggage and goods imported by post." 15. It is not disputed that the concerned goods in the instant case, namely, viscose staple, fibre were imported for home consumption. The Bill of Entry was presented on October 24, 1980 when the rate of Customs duty was Rs. 2.57 per Kg. and on the said basis Customs duty of Rs. 1,92,877.47 p. was realised from the petitioner on October 30, 1980. As a matter of fact, under Section 15(1)(a) it is the rate of duty in force on the date of the presentation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y imported goods until an order has been given by the proper officer granting entry inwards to such vessel. (2) No order under sub-section (1) shall be given until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. (3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods." 22. It is clear from the section that unless entry inwards of the vessel is granted the master of the vessel cannot permit unloading of the imported goods. It is further clear that the pre-condition to the granting of entry inwards is the delivery of the import manifest. " 'Import manifest', incidentally, has been defined in Section 2(24) as follows: "Import manifest" or "import report" means the manifest or report required to be delivered under Section 30." And Section 30 provides that the import manifest may be delivered either within twenty four hours after arrival of the vessel or even before its arrival. 23. In Black's Law Dictionary (5th Edition) 'Manifest' has been described as "a written document requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nifest. 31. Mr. Das, the learned Counsel representing the respondents, referred me in this connection to the relevant provisions of the Central Manual of the Import Department of the Customs House laying down the departmental guidelines in the matter of granting entry inwards to a vessel. 32. The relevant provisions of Clause 9 of the said Manual are as hereunder: "9. Papers to be presented along with an application for entry inwards. Order to entry inwards will not ordinarily be granted unless the Master or Agent produces the following papers :- (a) Arrival Report (for country crafts only). (b) Port Officer's entry certificates. (c) Light dues report (if any). If light dues receipt is not produced, Steamer Agents may file a guarantee vide Appendix 'P' to produce the same within one month. (d) (i) Port Clearance from the last port of departure whether Customs or foreign. (ii) The production of a port clearance from the last port of call is absolutely necessary in the case of vessels arriving from Customs Ports and should not be ignored. In case, it is not produced, an undertaking for its production may be taken from the Steamer Agents 33. Clause 10, which is ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC 350. 39. In support of his next contention that the relevant proviso being inconsistent to the substantive provision of the section is inoperative and bad in law, Mr. Chakravarty referred me to certain decision of the Supreme Court. In Tahasildar Singh v. State of Uttar Pradesh - A.I.R. 1959 SC 1012, the Supreme Court observed that a sincere attempt should be made to reconcile the enacting clause and the proviso and to avoid repugnancy between the two. But here, as already seen, there is no repugnancy between the two. The proviso merely introduces a fictional date for determination of the rate of duty and the fiction is introduced by providing for the date of entry inwards of the vessel to be the relevant date in case where the Bill of Entry has been presented before the date of such entry inwards and as already seen, it has its own underlying reasons. 40. The other decision referred to, namely, I.T. Commissioner v. Ajax Products - A.I.R. 1965 SC 1358 and Devadasan v. Union of India, A.I.R. 1964 SC 179 merely speak about harmonious construction of the proviso and the main enactment. 41. Here, the proviso to Section 15 does neither enlarge the enacting clause nor the scop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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