1990 (11) TMI 261

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....ants. Shri Rajesh Dhingra, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  Both appeals involve common issues and are hence heard together and disposed of by a common order. 2. C/1501/89-D - This appeal is directed against the order of the Additional Collector of Customs, confiscating a consignment of pre-mutilated synthetic rags on the ground that, the ....

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....iled at ICD, on 6-3-1987 by the Shippers. The container arrived at New Delhi on 11-3-1987. On 28-2-1987, the rate of duty on Synthetic Rags was reduced from 80% ad valorem to 20% ad valorem with effect from 1-3-1987. The clearance of consignment was claimed by the appellant as an actual user under OGL Appendix 6, List 6, Item 418 of Import Policy 1985-88. Due to difference of opinion regardi....

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....led by the Revenue against the order of the Collector of Customs (Appeals), granting refund of duty paid in excess of 20% on imported synthetic rags, holding the importers eligible for the benefit of reduced rate of duty as per Notification 56/87, dated 1-3-1987 in view of the fact that the date of entry inward of the vessel at New Delhi which, according to him, is the relevant date for calculatio....

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....ms Act, 1962. This view has been followed by the Tribunal in the case of Sha Poosaji Mangilal v. Collector of Customs, Madras [1991 (51) E.L.T. 76 (Tri.) = 1990 (29) ECC 436] wherein it was held that the rate of duty prevailing on the date of presentation of bill of entry is applicable but if entry inwards of ship takes place after presentation of bill of entry, then the rate of duty prevailing on....