2003 (5) TMI 365

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..... [Order per : Gowri Shankar, Member (T)]. - NYK Bearings Ltd., the respondent to this appeal, imported a consignment of components of ball bearings and filed a prior entry on 6-9-1996 for their clearance. On 11-9-1996 the duty payable on these components was altered by issue of Notification 72/96 and became higher as a result of such amendment that the duty that was paid earlier. The depart....

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....ntry inward is granted on 12-6-1996." 2. We had asked by our order passed on 18-2-2002 for production of the original documents relating to the entry and this has now been produced. This shows that she arrived at Mumbai port at 11.15 a.m. on 11-9-1996. The permission for entry inward of the vessel signed by the master or his agent does not contain a date. However, the endorsement in that l....

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.... of the Act, the bill of entry must be deemed to have been presented on 12-9-1996 and therefore it is the rate of duty applicable on 12-9-1996 that would apply to the goods. This is the rate of duty subsequent to the issue of Notification 72/96. 3. The Commissioner (Appeals) has come to the conclusion by noting that the goods were unloaded prior to 12-9-1996. In the normal course, the good....