1986 (8) TMI 240

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....ed without payment of customs duty under Notification No. 163/65-Cus., and kept in their warehouse for construction of ocean-going vessel in accordance with the provisions of Section 65 of the Customs Act, 1962 (hereinafter referred to as the Act). At the time of despatch of the equipments, some items were left behind, which were subsequently sent by the supplier through post parcel. They claimed clearance of the parcel without payment of customs duty under Notification No. 163/Cus. of 1965 on the ground that those items formed part of the main equipments. The Custom House, Cochin, turned down their request and charged duty of Rs. 414.97 Paise on the goods. After clearance of the goods on payment of duty, the appellants filed a refund appli....

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....e. Section 65 of the Act provides that the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods. Section 59 of the Act provides that any dutiable goods, which have been entered for warehousing and assessed to duty under Section 17 or Section 18 of the Act, can be warehoused under Chapter IX of the Act. A bill of entry under Section 46 of the Act is required to be filed for warehousing the imported goods. For the clearance of the post parcels under Sections 82 to 84 of the Customs Act, no bill of entry is filed under Section 46 of the Act. Sections 82 to 84 do not make any provision for warehousing the goods imported by post. In the circumstances, the goods import....

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.... the Act, can be warehoused. The goods are entered for warehousing by filing a bill of entry under Section 46 of the Act. No such entry is contemplated in Sections 82 and 84 of the Customs Act. In view of the above position of law, we find that the lower authorities have correctly held that there was no provision for bonding the goods imported by post and that the facility of duty-free entry of the goods meant for manufacture in bond could not be extended to the goods imported by post. 6. So far as the Notification No. 163-Cus., dated 16-10-1965 is concerned, we find that the Notification exempts any ocean-going vessel manufactured in warehouse in accordance with the provision of Section 65 of the Act from customs duty leviable thereo....