2002 (8) TMI 694

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....ted RBD Palmolein wherefor bill of entry for home consumption was issued on 25th July, 1981. In the said bill of entry, the rate of excise duty was shown as 42.6%. The ship carrying the said goods started from Singapore on 11th July, 1981 and entered the Indian territory on 16th July, 1981. The vessel reached Bombay on 25th July, 1981 and the bill of entry, as noticed hereinbefore, was lodged. 3. The petitioner, however, was charged with a duty of 12.5% which became applicable w.e.f. 26th July, 1981. The petitioner prayed for the following reliefs : "(a)    declare that the aforesaid ordinance dated 26th July, 1981 (Annexure VI) is illegal and ultra vires of the Constitution and the same be quashed; (b) &nb....

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....ness, r/o Bombay, presently at Delhi, do hereby solemnly affirm and state as hereunder : (1)      I am a partner in the petitioner firm and am conversant with the facts of the case. As such I am competent to swear this affidavit. (2)      I am filing herewith a true photocopy of the letter dated 4-8-1981 from the Shipping Agent Transocean Shipping Agency (P) Ltd., Bombay certifying that vessel M.V. "YEMELYAN YAROSLAVSKIY" carrying RBD Palmoliev reached Madras Port on 17-7-1981 and the same was manifested under Item No. 82 prior entry 834 dated 17th July, 1981, as Annexure A. I am also filing a photocopy of the Bill of Entry No. 408779 evidencing that the Bill of Entry in respect of the....

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....tion of goods for purposes of assessment. Section 15 specifies the date for determination of rate of duty and tariff valuation of imported goods, which is in the following terms : "15. Date for determination of rate of duty and tariff valuation of imported goods. - (1) The rate of duty, and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force - (a)      in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that section; (b)      in the case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually re....

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....he same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. (3) A bill of entry under Sub-section (1) maybe presented at any time after the delivery of the import manifest or import report as the case may be : Provided that the Collector of Customs may in any special circumstances permit a bill of entry to be presented before the delivery of such report : Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel by which the goods have been shipped for importation into India is expected to arrive within a week from the date of such presentatio....