TaxTMI 
TaxTMI 
2014 (5) TMI 164
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....has upheld the demand of differential duty of Rs.30,62,808/- against the appellant, M/s. The Great Eastern Shipping Co. Ltd. by treating the relevant date for determination of duty as on 01/03/2001. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that MV Gretke Oldenroff carrying imported goods, namely, Canadian Whole Desi Chick Peas (pulses) arrived in Mumbai Port at 2300 hrs on 28/02/2001. However, as per the public notice 20/2001 issued by the Commissioner of Customs (Import), Mumbai 'no entry inwards to the vessels shall be permitted on 28/02/2001". In the present case, the appellant/importer had filed bills of entry No. 3117 & 3119 dated 22/02/2001. Since the vessels arrived on 28/....
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....ld not be penalised for reasons beyond the control in complying with the legal requirements. In the present case also the vessel had arrived at 2300 hrs on 28/02/2001. The entry inwards was not granted because of the Public Notice which was beyond the control of the appellant and therefore, following the precedent decisions, the appellant should be given the benefit of duty concession available on 28/02/2001. The learned Counsel also submits that in this case the IGM has been filed in advance and the bill of entry had been assessed on filing of the IGM. 4. The learned Additional Commissioner (AR) appearing for the Revenue on the other hand contends that as per the Register for the entry of the vessels maintained with the Customs, the dat....
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.... on which the entry inwards was granted should be taken for the purpose of determination of rate of duty. He also relies on the affidavit filed by the Assistant Commissioner of Customs wherein it has been affirmed that the application for the date of entry inwards was received only on 01/03/2001 and the same was granted on 01/03/2001. He also submits that as per the practice prevalent in the Bombay Customs House, Boarding of the vessel for grant of entry inwards is done during office hours and the said facility is also available after office hours and holidays on payment of applicable MOT dues. In the present case, the appellant had not made any such request nor paid any dues. In these circumstances, the differential duty demand in the pres....
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....ve 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. 5.2 As per the proviso, if a bill of entry is filed before the date of entry inwards of the vessel, the bill of entry shall be deemed to have been presented on the date of such entry inwards. The question is what is the date of entry inwards in the present case. There is no dispute about the fact that the vessel arrived in Mumbai Port at 2300 hrs on 28/02/2001; the vessel was allowed to be berthed by the port authorities at 0745 hrs on 01/03/2001; the appellant discharged the port dues on 01/03/2001; the appellant applied for entry inwards and the said application was allowed....