1992 (11) TMI 184

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.... the same. The said bill of entry was assessed on 24th February, 1982 at the prevalent rate of duty. Since the entry inward of the vessel was granted on 15-3-1982, the rate of duty was amended due to increase in the rate of duty of the goods in question as per Finance Bill effective from 1st March, 1982. The appellants cleared the goods on payment of duty and lodged claim for refund of excess duty. It was contended on behalf of the party that since the vessel carrying the goods was anchored at Bombay since 24th February, 1982, she had already entered into the territorial waters of India for all intents and purposes and the vessel came directly to Calcutta from Bombay and as such enhanced rate of duty should not be applicable to the concerne....

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.... territorial waters of India. He referred to the following decisions in support of his  contention  :- 1. Apar Private Ltd. & Others v. Union of India & Others -1985 (22) E.L.T. 644. 2. Jain Shudh Vanaspati Ltd. v. Asstt. Collector of Customs, Bombay - 1988 (33) E.L.T. 77 (Bom.) = 1988 (14) ECR 101 3. Union of India & Others v. Shankarlal Harilal Shah -1990 (47) E.L.T. 522 (Bom.) = 1992 (41) ECR 640. In fairness he pointed out that Hon'ble Supreme Court in the case of Bharat Surfactants Pvt. Ltd. v Union of India -1989 (43) E.L.T. 189 (SC) = 1992 (39) ECR 85 (SC) had taken the view that relevant date is date of entry inwards of the vessel even if Bill of Entry has been presented before that date, but he said that th....

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....e case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods on the date of payment of duty : Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards. (2) The provisions of this section shall not apply to baggage and goods imported by post." 7. In the present case, it is clear that bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported. According to proviso to Section 15 of the Act, the bill of entry shall....