9911796707
TMI Blog1994 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ff valuation of imported goods shall be determined. A reading of Sections 15, 46 and 68 makes it clear that they provide an option to the importer either to file a bill of entry for home consumption straightaway (in which case he has to pay the duty determined with reference to that date) or to file a bill of entry for warehousing. In the latter case, the goods are merely warehoused. The import duty will be levied at the rate and on the basis of the valuation determined in accordance with the provisions prevailing on the date of clearance from the warehouse for which purpose the importer has to file a fresh bill of entry for home consumption. In other words, it is the date of filing the bill of entry for home consumption which determines th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red from the warehouse between 3-3-1982 and 15-4-1982. Applying Section 15(1)(b), the custom duty in force on the respective dates of clearance from the warehouse was levied. It is the said circumstance that has occasioned the attack upon the constitutional validity of the said provision. 3.Section 15 prescribes the date for determination of rate of duty on imported goods. Sub-section (1) contains three clauses. According to clause (a), where the goods are entered for home consumption under Section 46, the rate in force on the date of filing of the bill of entry is the relevant date clause (b) says that where the goods are cleared from a warehouse under Section 68, the rate of duty shall be the one in force on the date of actual removal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acterised as discriminatory. 6.Learned Counsel for the petitioner, however, sought to sustain his plea of discrimination on the following reasoning : according to Section 12, custom duty is leviable on goods imported into India, which means that date of import is the date relevant for determining the incidence and rate of duty. Once the goods are landed and are warehoused on the territory of India, the goods are imported into India and it is the date of import that should determine the duty. Prescribing a later date, viz., date of clearance from warehouse is irrelevant for the purpose of entry. Section 15(1)(b) providing for such a course is discriminatory and violative of Article 14 inasmuch as the duty may be larger on the date of clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
