9911796707
TMI Blog1988 (4) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... Resin which fell under the Heading 39.01/06. The petitioner opened a letter of credit and 10 bills of lading were received. On or about 11th of October 1982 the vessel known as M.V."Styrax" entered the territorial waters of India. On the same day the petitioner filed 10 bills of entry for home consumption. It has been also mentioned in paragraph 4A, which was inserted by way of amendment after obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods shall be the rate and valuation in force, in the case of goods entered for home consumption, on the date on which the bill of entry in respect of such goods is presented under Section 46. In the instant case, the bill of entry was presented on 11th of October 1982. Mr. Parsurampuria, however, does not contend that this is the date for determining the rate of duty because the proviso says that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at time working as the Assistant Collector of Customs. As usual, the original affidavit, which ought to be in the record of this Court, is missing. The Associate is unable to lay his hands upon the same. However, I have relied, for the sake of the disposal of this petition, on a copy of the said affidavit given to me for my perusal by Mr. Parsurampuria. 4. In this affidavit it has been denied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1982 because the said issue of Daily Shipping Times is dated 2nd November 1982. 6. In view of the above, the petition must succeed. Rule is made absolute in terms of prayer clauses (a) and (aa), except the interest part of the latter prayer. The amount shall be refunded to the petitioner within eight weeks from today. If this is not done, then the respondents will be liable to pay interest at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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