9911796707
TMI Blog2006 (9) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Government may, by notification in the Official Gazette, impose, - (a) if the articles is not otherwise chargeable with duty under the provisions of this Act, a duty; or (b) if the article is otherwise so chargeable, an additional duty, not exceeding the margin of dumping in relation to such article;" 3. The Central Government, in exercise of its power thereunder, issued a notification on 22-5-2002 on lead acid batteries, originating in or exported, inter alia, from Taiwan, Singapore and Hong Kong. The respondents, relying on or on the basis of the said notification directed payment of anti-dumping duty on the said imported goods by the appellant. 4. The contention of the appellant, inter alia, is that the said notification dated 22-5-2002 being not retrospective in operation the impugned order was wholly unsustainable. It was urged that the taxable event having occurred on the day of importation of goods, i.e., on 16-4-2002, no anti-dumping duty, admittedly brought in force by reason of the said notification dated 22-5-2002, was applicable. The said contention of the appellant, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty can be levied in terms of Section 3 of the said Act. For computation of additional duty, in terms of Sub-Section (6) of Section 3, the provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties, shall so far as may be, apply to the duty chargeable under the said section shall apply as they apply in relation to the duties leviable under that Act. Sub-section (6) of Section 3 of 1975 Act, therefore, provides for incorporation by reference the provisions of the Customs Act, 1962 and the rules and regulations made thereunder, as applicable in relation to the additional duty framed thereunder. 9. Section 9A was inserted in the year 1985. It contains an enabling provision. The said provision envisages that the duty would be imposable if, in the opinion of the Central Government, the value of the goods is less than its normal value. Normal value has been defined in Explanation (b) to Section 9A to mean : "(b) "normal value", in relation to an article, means - (i) The comparable price in the ordinary course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght for the first time in the year 2004. The doctrine of incorporation by reference is, therefore, not attracted. 13. In Principles of Statutory Interpretation by Justice G.P. Singh, Tenth Edition 2006, at pp. 294.295, the law is stated in the following terms : "When an earlier Act or certain of its provisions are incorporated by reference into a later Act, the provision so incorporated become part and parcel of the later Act as if they had been "bodily transposed into it". The effect of incorporation is admirably stated by LORD ESHER, M.R.: "If a subsequent Act brings into itself by reference some of the clauses of a former Act, the legal effect of that, as has often been held, is to write those sections into the new Act as if they had been actually written in it with the pen, or printed in it." The result is to constitute the later Act along with the incorporated provisions of the earlier Act, an independent legislation which is not modified or repealed by a modification or repeal of the earlier Act." 14. The question was considered at some details by a Three Judge Bench of this Court in Nagpur Improvement Trust etc. v. Vasantrao & Ors [(2002) 7 SCC 657], opining : "..... The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, was required to be determined when the goods have been imported and is subject for clearance. Such is not the case here. 19. In Surana Steels Pvt. Ltd. etc. v. Dy. Commissioner of Income Tax & Ors. etc. [(1999) 4 SCC 306], it is stated : "Section 115-J explanation clause (iv), is a piece of legislation by incorporation. Dealing with the subject, Justice G.P. Singh states in Principles of Statutory Interpretation (7th Edn., 1999) - "Incorporation of an earlier Act into a later Act is a legislative device adopted for the sake of convenience in order to avoid verbatim reproduction of the provisions of the earlier Act into the later. When an earlier Act or certain of its provisions are incorporated by reference into a later Act, the provisions so incorporated become part and parcel of the later Act as if they had been 'bodily transposed into it'. The effect of incorporation is admirably stated by LORD ESHER, M.R.: 'If a subsequent Act brings into itself by reference some of the clauses of a former Act, the legal effect of that, as has often been held, is to write those sections into the new Act as if they had been actually written in it with the pen, or printed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, cleared at Delhi. The goods might have passed the customs barrier on the day on which the Bill of Entry was filed by the appellant for the purpose of Customs Act. But such importation of goods, in terms of the provisions of the Customs Act, was meant only for computation of duty thereunder and not for any other purpose. In other words, a situation contemplated under one statute cannot, in absence of any express or clear intendment, be made to apply or be given effect to while applying the provisions of another statute. 24. It is a trite law that while interpreting the statute, the courts not only may take into consideration the purpose for which the same had been enacted, but also the mischief it seeks to suppress. Evidently, with a view to suppress the mischief, if any, Section 26 of the Finance Act, 2004, was brought into the statute book. It cannot, therefore, by no stretch of imagination be held that the Parliament intended to apply the provisions of Section 15 of the Customs Act in Section 9A of the Customs Tariff Act, prior to 2004. 25. While dealing with a taxing provision, the principle of 'Strict Interpretation' should be applied. The Court shall not inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
