TaxTMI 
TaxTMI 
2017 (5) TMI 1002
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....d on 29.02.1999 the said goods were chargeable BCD and surcharge of BCD. The Entry Inward of the vessel was granted on 01.03.1999 and the same was reflected in the Bills of Entry. Appellant paid the applicable customs duty as reassessed by the authorities. Subsequently they filed refund claim stating that they were not to have paid the customs duty as on the date of filing of Bills of Entry no duty was payable and the vessel was berthed on 24.02.1999 and unloaded on 27.02.1999. Adjudicating authority rejected the refund claim which was carried in an appeal before first appellate authority who concurred to the views of the adjudicating authority. 3. Learned Counsel submits that there is no dispute as to the fact that the vessel arrived on 2....
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....e that falls for consideration is whether the appellant was correct in claiming that the goods entered into territorial water in India and vessel was assigned a berth on 24.02.1999 hence it is the date of import of the goods or 01.03.1999 as claimed by Revenue. 5.1 It is undisputed that the goods were allowed to be discharged on 27.02.1999 customs duty came into force on such goods from midnight of 27/02/1999. It is also undisputed that Entry Inward of the goods was made in the records on 01.03.1999 for all practical purpose and noted that the goods have been imported into India. This issue is no more res integra as the Apex Court in the case of Apar Pvt. Ltd. (supra) in para 5 and 6 has held as under:- "5. In our opinion, this question ....
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..... In this connection, it was observed as follows : "It is clear from a bare reading of these relevant provisions that the due date to calculate the rate of duty applicable to any imported goods shall be the rate and valuation in force, in the case of the goods entered for home consumption under Section 46, is the date on which the bill of entry in respect of such goods is presented under that section and in the case of goods cleared from a warehouse under Section 68, the date on which the goods are actually removed from the warehouse. By operation of the proviso if a bill of entry has been presented before the date of entry inwards the bill of entry shall be deemed to have been presented on the date of such entry inwards but would be subj....