9911796707
TMI Blog1989 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... uties are levied inter alia on goods imported into India. The taxable event is the import of the goods into India, i.e., bringing into India from a place outside India. The chargeability to duty depends on whether or not there was any duty at the point of the time when the subject goods were imported into India. It is also stated that in the instant case, the import of the goods was complete in any event on December 29, 1978 when the vessel carrying the goods arrived at the "Sandheads" which is admittedly within India and/or the territorial waters of India and as such the import of the goods was complete prior to December 31, 1978 when the exemption Notification No. 388/F No. 355/105/76-Cus., dated August 2, 1976 was operative. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Tariff Act, 1975 as is in excess of Rs. 1.32 per kilogram. By the other two notifications as aforesaid, exemption was granted from the whole of the duty of customs and auxiliary duty on the said goods, as alleged in the writ petition. The respondents-Customs authorities however, are, according to the petitioners, claiming that the said goods have become leviable to the duty of customs as also additional duty as according to them, the said goods are not entitled to exemption in terms of the said notification dated August 2, 1976. Being aggrieved, the petitioners have come up to the Court and obtained the instant Rule with ad interim order in terms of prayers (f) and (g) of the writ petition permitting the petitioners to submit bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported goods" immediately thereafter and continue to be so till they are cleared. It was further held therein that Section 12 does not limit operation only to the point of time when the goods acquire the character of imported goods, but remains operative so long the goods retain their character of imported goods and thus it would be too narrow a view to accept that chargeability once fixed cannot be altered thereafter even in public interest while the goods still retain the character of imported goods. The Customs Act does not contain any such provision restricting the operation of Section 25 at any time after the entry of goods into the territorial waters or after the goods acquire the character of imported goods till those are cleared fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering all the submissions of the respective parties and the materials on records, this court with great anxiety has considered the provisions of Sections 12, 15 and 25 of the Customs Act, 1962 and looking to the aspect of the importation of the goods, into India and within the territorial waters of India, and finds that the petitioners, at the material point of time, are liable to pay the duty for the imported goods. Regard being had to the materials on records, this Court finds that on the relevant date, the petitioners cannot avoid the payment of duty and/or additional duty in the manner sought to be claimed by the petitioners, and as sought to be imposed by the Customs Authorities. This Court, after consideration of all the materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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