9911796707
TMI Blog1992 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assistant Collector of Customs, Importing Noting Department passed an order on the forwarding letter on March 30,1992 to the effect that the said bills of entry may be noted by the Noting Department. Even though the bills of entry had already been presented on 30th March 1992 and even though there was no defect of any nature in the bills of entry, the customs authorities returned the same on 31st March 1992 by making an endorsement that as per the Collector's order "Nothing" of the said bills of entry cannot be allowed. On April 1, 1992, the rate of exchange was increased and the new rate was Rs. 100/-= USD 3.1800. The said vessel actually arrived at the Port of Calcutta on 2nd April 1992, that is, well within a period of one week from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second proviso to Section 46(3). The agent of the shipping company had duly made endorsements on 30th March 1992. On the bills of entry certifying that the vessel was expected to arrive at the Port of Calcutta on 2nd April 1992. The vessel in fact also arrived on 2nd April 1992 i.e., within one week from the date of presentation of the said bills of entry. 5. Mr. Bagaria appearing on behalf of the writ petitioners have invited the attention of this Court to the second proviso to Section 46(3) and has contended that a right has been conferred upon the importer to present bills of entry even before delivery of import manifest, if the vessel is expected to arrive within a week from the date of such presentation. The bill of entry under those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand deals with the cases where a bill of entry is to be presented before delivery of import manifest, that is, when the goods are imported by a vessel or aircraft. As per Section 30 import manifest is required to be filed only if the import is made by a vessel or aircraft. Thus the said two provisos deal with two completely different situations. 8. It has further been contended that prior to the amendments made by the Customs, Central Excises Salt and Central Boards of Revenue (Amendment) Act, 1978 (in short the Amendment Act), there was no existence of the second proviso to Section 46(3). Prior to the said amendments, the first proviso was as under :- "Provided that the Collector of Customs may in special circumstances permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Court emphasised was placed in the phrase "provided further" appearing in the second proviso. It was argued that the word "further" indicate something in addition to what had been provided to the first proviso. So, if any permission was required for the cases covered by the first proviso, then such permission would also be required in the second category of cases. 10. I am unable to uphold this contention of Mr. Roy Chowdhury. The phrase 'provided further' is frequently used by the Legislature. Whenever there is more than one proviso, similar clauses are to be found in various other sections of the Customs Act as well as Income-tax Act, Wealth Tax Act and Estate Duty Act. The first proviso to sub-section (3) of Section 46 makes provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods imported by the petitioner are the same. The good have arrived by the same boat Lhotse at the Calcutta Port. There is no reason or rational basis for treating bills of entry presented by the petitioner differently from the bills of entry presented by the other importers. Mr. Bagaria produced a list of persons whose goods have been released by customs authority. The goods were of identical nature and had arrived at the Calcutta Port on the same date by the same ship. 13. There is no reason, why there should be any discrimination between the petitioner and the other persons whose goods have been cleared on the basis of calculation made on the basis of the prevalent exchange rate on the date of presentation of the bills of entry. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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