TaxTMI 
TaxTMI 
1997 (7) TMI 331
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.... by the Appellant to Air Cargo on 28-3-1995 when the Bill of Entry was formally noted by the Import Department for the purpose of assessment of the goods to duty. 2. The adjudicating authority held that the date of presentation of the Bill of Entry should be taken as 6-2-1995. The case of the appellant is that the date of presentation of the Bill of Entry should be taken as 28-3-1995. 3. The lower appellate authority decided the issue and held that the date of presentation of the Bill of Entry should be taken as 6-2-1995. The learned Consultant Shri Kumara Swami appearing for the appellants contended before us that in view of Section 46 of the Customs Act, the relevant date could be taken when the same was presented before t....
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....dered. 8. The learned Consultant Shri Kumara Swami quoted Section 17 of the Customs Act which reads as follows : "The relevant of the above such section is stated that the examination of the goods can only be done after entry in this behalf is made under Section 46 of the Customs Act." 9. The learned SDR in this connection relied on the decision of the Bombay High Court reported in 1988 (38) E.L.T. 401 and stated that the date of presentation is actual date and therefore he states that the appeal is to be dismissed. 10. We have considered submission of the both sides. In order to appreciate the arguments of the both sides, we reproduce Section 46 of the Customs Act which reads as follows : 46. Entry of goo....
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....te of such presentation. (4) The importer while presenting a bill of entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, relating to the imported goods. (5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa. 11. It is thus seen that under Section 46, the importer of any goods shall make entry thereof by presenting the Bill of Entry to the proper officer....
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....utiny by the Appraiser is now discontinued and it was only done in terms of administrative orders. 15. In this connection, relevance was placed by the learned SDR on the decision of the Bombay High Court reported in 1988 (38) E.L.T. 401. We have gone through the above decision of the Hon'ble High Court, Bombay. In that particular decision, the question with respect of the presentation of Bill of Entry to the proper officer under Section 46(1) never arose for consideration. 16. In that particular case, the presentation of Bill of Entry was on 12-3-1987 in wrong form and importer was advised to file a correct form. In those circumstances, it was held that the date of presentation was on 12-3-1987. The question of presenting th....