TaxTMI 
TaxTMI 
2015 (3) TMI 902
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.... date for determination of the rate of duty is permissible when there is no provision under Section 15(1) of the Customs Act, 1962 or not?" 2. The brief facts of the case are as follows: The assessee filed advanced noted bill of entry dated 20.5.1998 for clearance of goods, viz., components for the manufacture of Automatic Cone Winders. Due to the strike by Tug Masters, the vessel, on arrival, waited at the outer anchorage and the inward entry was made only after midnight of 1.6.1998, on which date new levy under Section 3A of the Customs Tariff Act, viz., Special Additional Duty (SAD) at the rate of 8% was made applicable to the goods. The said duty was also collected from the assessee. Since the vessel was arrived ....
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...., a new levy of Special Additional Duty at the rate of 8% under Section 3A of the Customs Tariff Act was levied. The Tribunal holds that for the reasons beyond the control of the importer, the Special Additional Duty is not payable. 6. The preliminary objection raised by the first respondent is that the question that has to be determined in this appeal has a direct bearing in relation to the rate of Special Additional Duty on the goods imported and that there is a bar under Section 130(1) of the Customs Act. The present appeal is filed under Section 130 of the Customs Act and it is apposite to refer to Section 130(1) of the Customs Act, which reads as under: "130. Appeal to High Court (1) An appeal shall lie to the High....
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....sment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to sub-section (5) of Section 129-D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the ....