9911796707
TMI Blog1972 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... o hold as a matter of law that Sections 37 and 57 contemplate the making of a final entry inward after the arriving vessel begins to break bulk. The order of the Division Bench of the High Court is, in our opinion, fully justified both on facts and in law and the appellant has completely failed to point out any error in that order, justifying its reversal by this Court. The appeal accordingly fails - 1093 of 1967 - - - Dated:- 5-5-1972 - A.N. Ray, I.D. Dua and M.H. Beg, JJ. [Judgment per : I.D. Dua, J.]. - In this appeal with certificate granted by the Calcutta High Court under Article 133(1)(b) of the Constitution the only question requiring determination relates to the point of time at which rate of duty with respect to the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order, dated May 29, 1961, rejecting respondent's claim for refund of the excess payment. 2.A learned single Judge of the Calcutta High Court (B.N. Banerjee, J.) after hearing both sides discharged the rule, holding that under Explanation (b) to Section 37 of the Sea Customs Act 8 of 1878 (hereinafter called the Act), the bill of entry with respect to S.S. Narasau Maru must be deemed to have been delivered on the date of final entry which was made on March 1, 1961 with the result that the duty was correctly assessed at 50% ad valorem under the new tariff rate. 3.On appeal a Division Bench of the Calcutta High Court (G.K. Mitter and B.C. Mitra, JJ.) reversed the decision of the learned single Judge and observed that "the bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not accept the present appellants' contention that the bulk was permitted to be broken under a special pass under Section 59. No such case appeared to have been made out before the learned single Judge of the High Court there being no reference to Section 59 in his judgment. The Division Bench, allowing the appeal, made absolute the rule as originally issued by the High Court on the present respondent's writ petition. 5.Before us Shri Dhebar, learned Counsel for the appellant, has contended that the bill of entry in the present case must be deemed to have been delivered to the Customs Collector under Section 86 of the Act on March 1, 1961 and not prior to that date with the result that the proper duty payable would be the revised duty at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulk not to be broken until manifest, etc., delivered and vessel entered inwards : No vessel arriving in any Customs port shall be allowed to break bulk until a manifest has been delivered as hereinbefore provided; nor until a copy of such manifest, together with an application for entry of such vessel inwards, has been presented by the master to the Customs Collector, and an order has been given thereon for such entry." 7.It is clearly provided in the explanation to Section 37 that a bill of entry is to be deemed to be delivered for the purposes of this section on the date on which an order is given under Section 57 for the entry of the importing vessel inwards where inter alia it is delivered in anticipation of the arrival of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o justify cancellation of the original assessment made on February 28, 1961 which may appropriately be assumed to have been correctly made, and its replacement by the revised assessment at a higher rate, the Division Bench of the High court was, in our opinion, right in allowing the appeal and making absolute the Rule as originally issued by that Court. Our attention has not been drawn to any material on the record which would show that the original assessment of duty on the goods at 10% ad valorem was made on an erroneous assumption of facts. The Division Bench relied on Ex. 1A, which is an entry on the application, dated February 20, 1961, seeking an order for entry inwards for the vessel S.S. Narasau Maru. On that application there is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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