1990 (10) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ver, Advocates, for the Respondents. [Order per : I.J. Rao, Member (T)]. - The facts relevant for a decision in this matter, as stated by the appellate Collector, are as follows : "M/s. Steel Authority of India imported through Visakhapatnam Port a number of Consignments of Coking Coal and the same was allowed free of duty under Notification No, 142-Cus., dated 28-7-1978 which was valid u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tor of Customs, Madras allowed the appeal with consequential benefits". 2. The Revenue filed this appeal against the order passed by the Appellate Collector. The question that arises for decision is whether in the given circumstances the impugned order is correct or not. 3. Shri Haksar, the ld. Advocate argued that the supplementary Bill of Entry was filed by the appellants under the directi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The factual position is quite clear. It is as recorded by the Collector, with the modification that the Bill of Entry was apparently filed on the directions of Customs. 6. Section 15 of the Customs Act which governs the rate of duty is re-produced below : "Section 15 - Date for determination of rate of duty and tariff valuation of imported goods - (1) The rate of duty - and tariff valuatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7. Out of the three situations mentioned in the Section, (b) & (c) are not applicable to the facts here. That leaves only situation (a). In this case, whether voluntarily or otherwise, the Respondents filed a Bill of Entry. By a co-incidence, there was no exemption notification in respect of the goods on the date of filing the supplementary Bill of Entry. The Appellate Collector's reference t....