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TMI Blog2003 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manufacture of beer. In August, 1975 it imported through the State Trading Corporation, Ballots of Brewery Hops of Czechoslovakian origin. The said Brewery Hops, which are stated to be of extremely delicate and perishable nature, arrived at Bombay Port on 27th August, 1975 and actually landed at the port for discharge on 1st September, 1975. The customs examination took place on 10th September, 1975 and on 17th September, 1975 the goods were removed to the uncleared goods warehouse maintained by the Bombay Port Trust at Indira Dock, Bombay under the custody of the proper officer. On 23rd September, 1975, the petitioner paid the Customs duty of Rs. 1,72,533.60 levied by the Assistant Collector of Customs, Bombay on the consignment. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amined under Section 17 of the Act and (ii) that the value of the goods in the damaged condition had been determined as laid down in Section 22(3) ibid but both these requirements were not satisfied in the present case and further no damage was noticed by the customs staff when the goods were examined on 10th September, 1975. He, accordingly, held that no relief could be granted to the petitioner under Section 22 of the Act as also under Section 23(1) as there was no total physical destruction of the goods. 5.The petitioner carried the matter in revision to the Central Government but again without any success. The Revision Bench, consisting of two Joint Secretaries to the Government of India, dismissed the revision petition by holding thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply, it is not necessary for us to go into the question whether the goods were destroyed partially or completely and its implication on the applicability of Section 23 of the Act. The controversy is, thus, narrowed down to the question whether in view of the fact that the goods were destroyed after the issue of an order for clearance of the goods for home consumption, the petitioner is entitled to the benefit of remission of the duty paid, under Section 23(1) of the Act or not. 8.We have heard Mr. V.N. Koura, learned Counsel for the petitioner and Mr. Abhinav Mukherjee on behalf of the respondents. 9.Referring us to the certificate dated 21st January, 1976 issued by the Bombay Port Trust Docks and report of the Marine Settling Syndicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the procedure prescribed in Section 46 of the Act is paid and an order permitting clearance of the goods for home consumption is made in terms of Section 47 of the Act, the Customs are divested of the right of detention of goods and automatically the right to possession and dominion of the goods is vested in the importer, learned Counsel would rely on the decision of the Karnataka High Court in Sewing Systems Pvt. Ltd. v. Union of India, 1989 (44) E.L.T. 456 (Kar.) and M/s. Oswal Spinning Weaving Mills Ltd. v. Collector of Customs Anr., 1988 (35) E.L.T. 244 (S.C.) = (1988) 3 SCC 310. 11.We are unable to persuade ourselves to agree with learned Counsel for the respondents. Section 23 of the Act reads as follows : "Remission of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... results in rejection of words as meaningless, has to be avoided (See : Mohammad Ali Khan Ors. v. Commissioner of Wealth-tax, (1997) 224 ITR 672. In Cape Brandy Syndicate v. IRC, (1921) 1 KB 64, it was said that "in a taxing statute one has to look merely at what is clearly said". 14.We are, therefore, unable to read into sub-section (1) of Section 23 the expression "before an order" as the respondents would like us to do. In this view of the matter, we have no hesitation in holding that till the goods are actually delivered to the importer by the Customs from the bonded warehouse, these continue to be in the custody of the Customs, and, therefore, till physical delivery is taken, the goods cannot be said to be cleared for home consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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