9911796707
TMI Blog2006 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... kata refusing the claim of refund of the appellant herein. 2. The facts giving rise to filing of the present appeal may be summarised thus : (a) The appellant on or about November 15, 2001 imported 12 cases of Model G-1518-AT-Planetarium Instrument System with 13 Panorama Screens and other accessories for the purpose of establishing a Planetarium in Lucknow for promoting and disseminating scientific education, knowledge and information amongst all the section of the society, students and research scholars. (b) On January 30, 2002 the appellant filed ex-bond bill of entry to avoid further interest. The department assessed the goods to duty at the applicable rate @ 35% + 16% + 4% SAD, the total duty amounting to Rs. 4,00,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. The Tribunal, thus, came to the conclusion that the rate of duty that would be applicable is the one prevalent on 11th February, 2002, and the appellant cannot take advantage of the subsequent Exemption notification dated 1st March, 2002. 4. Being dissatisfied, the appellant has come up with the present appeal. 5. Mr. Chowdhury, the learned Advocate appearing on behalf of the appellant, has laboriously contended before us that his client having cleared the goods on 22nd March, 2002, after the coming into operation of the Exemption notification, should be assessed according to the law as it stood on the date of actual delivery of goods. Mr. Chowdhury submits that in this case his client never applied for warehousing the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of notification of Exemption issued on 1st March, 2002 when he got actual delivery from the custody of the Port authority on 22nd March, 2002. 9. For the purpose of appreciating the question involved herein it will be profitable to refer to Section 15 of the Act and the same is quoted below : "15. Date for determination of rate of duty and tariff valuation of imported goods. - (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 Sec. 68, 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 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention of Mr. Mukherjee if his client could convince us that any such application under Section 49 of the Act was ever filed on behalf of the appellant and on the basis of such application, the goods were kept in the warehouse. We have already pointed out that in spite of giving repeated opportunities, the respondent could not produce any such application. In such a situation, we are left with no other alternative but to hold that in spite of payment of duty on 11th February, 2002, it was the Customs Authority which did not permit the appellant to clear the goods for home consumption and those were warehoused and admittedly the goods were in the custody and controlled under the proper officer in the warehouse. It is now settled law, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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