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Issues: Whether safeguard duty could be levied on warehoused goods cleared ex-bond after the amendment notification when the import into India had taken place before the date on which the goods were brought within the scope of safeguard duty.
Analysis: Safeguard duty is a levy arising on importation under Section 8B of the Customs Tariff Act, 1975 read with Rule 18 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997. The goods had been imported and warehoused before the amending notification made imports from Singapore subject to safeguard duty. The applicability of Section 15 of the Customs Act, 1962 to the rate of duty at the time of ex-bond clearance was held inapplicable because safeguard duty is a self-contained levy and not a duty determined under Sections 2 or 3 of the Customs Tariff Act, 1975. The levy could not be fastened merely because the goods were cleared from the warehouse after the notification date. In fiscal matters, the charging provision is to be strictly construed and, where two views are possible, the interpretation favourable to the taxpayer applies.
Conclusion: Safeguard duty was not leviable on the imported goods cleared from the warehouse after the amendment notification, and the demand confirmed against the assessee was unsustainable.
Ratio Decidendi: A safeguard duty, being a levy on importation under a self-contained statutory scheme, cannot be imposed on warehoused goods merely because they are cleared ex-bond after the date of the amending notification if the import took place before the levy became applicable.
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