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TMI Blog1998 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... merit in these appeals and the same are accordingly dismissed. - 2205-06 of 1991 - - - Dated:- 26-2-1998 - S.C. Agrawal and S.P. Kurdukar, JJ. [Order]. - M/s. Amber Woollen Mills, the appellant herein had imported two consignments of Synthetic Rags from USA by vessel named `Oriented Minister'. The ship carrying the said goods arrived at Bombay Port on February 10, 1987. The goods were meant for transhipment to the Inland Container Depot (in short `ICD') at New Delhi. The goods were transhipped from Bombay to Delhi on February 18, 1987 and they arrived at ICD, New Delhi on March 8 and 11, 1987. On February 26, 1987 the appellant presented the Bills of Entry in respect of the two consignments at ICD, New Delhi. Prior to March 1, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary nil with effect from March 1, 1987 and that the claim for refund was not admissible since the Bill of Entry had been presented on February 26, 1987. The said order passed by the Assistant Collector was set aside in appeal by the Collector of Customs (Appeals) by order dated July 3, 1989 on the ground that the cumulative effect of Section 15 read with Section 55 of the Customs Act, 1962 (hereinafter referred to as `the Act') is that in a transhipment case, the date of Entry will be the date when the goods are received, off-loaded at the port of destination (in the present case, ICD, New Delhi) and the rate of duty chargeable on the said goods as 20% and not 80% as charged. 2. Two appeals were filed before the Tribunal, one by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tariff valuation of imported goods is contained in Section 15. Sub-section (1) of Section 15, as it stood at the relevant time, provides as follows :- "15(1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall 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 warehouse 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 inward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi and that the matter is governed by the provisions contained in Sections 54 and 55 of the Act. The submission is that since the goods had to be transhipped at Bombay for ICD, New Delhi, the port of import of the goods was ICD, New Delhi and since the goods arrived at ICD, New Delhi on March 8 and 11, 1987, the appellant is entitled to the benefit of the lower rate of duty under notification dated March 1, 1987. We are unable to accept the said contention of the learned Counsel. It is no doubt true that the goods were intended for transhipment to ICD, New Delhi and the provisions regarding transhipment of goods contained in Sections 54 and 55 of the Act would be applicable. But the said provisions do not have any bearing on the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transhipped to ICD, New Delhi and reached ICD, New Delhi on March 8 and 11, 1987 has no bearing on the determination of rate of duty and the rate of duty will have to be determined in accordance with Section 15(1)(a) on the basis of the date of presentation of the Bills of Entry or the date of entry inwards of the vessel in view of the proviso to Section 15(1) which provides that where the Bill of Entry was submitted prior to the date of entry inwards of the vessel the Bill of Entry would be deemed to be presented on the date of entry inwards of the vessel. 8. In the present case the date of entry inwards of the vessel as well as the date of presentation of the Bills of Entry were prior to March 1, 1987 when the duty payable on the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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