TaxTMI 
TaxTMI 
TaxTMI 
2018 (1) TMI 923
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....corin for generating the bill of entry for home consumption on 07.11.2017. But, due to error in the system, there was negative acknowledgment and the bill of entry number was generated only on 08.11.2017. 2.Normally this delay could not have made any difference. But, in the present case, the basic customs duty leviable on yellow peas as on 07.11.2017 was covered by Notification No.50/17 dated 30.06.2017. The duty was nil. But, on account of the issuance of Notification No.84/17 on 08.11.2017, the basic customs duty became 50%. As a result even though in the bill of entry that was generated initially showed the basic custom duty as nil, in the revised bill of entry, the basic customs duty leviable was shown as Rs. 22,91,886/-. For the petit....
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....y other goods, on the date of payment of duty: Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft or the vehicle by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be. (2)The provisions of this section shall not apply to baggage and goods imported by post.' 6. The learned standing counsel for the respondent placing reliance on the decisions of the Hon'ble Supreme Court reported in (1989) 4 SCC 21 (Bharath Surfactants (P) Ltd v. Union of India) and 1993 Supp (3) SCC 453 (Dhiraj Lal H. Vohra v. Union of India), he would strongly contend that eq....
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.... opens with the following phrase : '2.Definitions. - In this Act, unless the context otherwise requires,- '. In other words, the meaning that is to be attached even to an expression which has been specifically defined in the definitional clause would depend on the context. The expressions 'presented'/ 'presenting' occurring in Section 15 as well as Section 46 of the Customs Act, 1962 have not been defined in Section 2 of the Act. The case laws cited by the learned standing counsel are prior to the year 2011 when electronic presentation of the bill of entry was not contemplated. 9. E-governance is the imperative of the current times. At the same time, even as we are in the transition era, teething troubles are bound to be there. The Gove....
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....) Regulations, 2011 and Bill of Entry (Forms) Regulations, 1976 respectively to prescribe late charges for delayed presentation of Bill of Entry. The said notifications have been issued consequent upon the amendments brought in section 46 of the Customs Act, 1962, vide Finance Act, 2017. Attention is also invited to Circular No.12/2017- Customs dated 31.03.2017, providing clarification with regard to amendments introduced in section 46 and 47 of the Customs Act, 1962 vide Finance Act, 2017. 2.With regard to the above provisions, Board has received representations regarding difficulties being faced in implementation of the above stated provisions when there are problems encountered due to instability of ICEGATE. Issue in brief: Many a ....
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....y are not attributable to the importers and issue suitable standing orders so that proper officers can exercise powers in the interest of ease of doing business. 4.All Chief Commissioners of Customs/Customs and Central Excise are requested to issue suitable standing order, in view of the foregoing decisions taken by the Board. 5.Difficulty, if any, in implementation of the above directions may be brought to the notice of the Board. Yours faithfully (Zubair Riaz) Director (Customs) 10.In the present case also even though the importer had filed all the relevant particulars on 07.11.2017 itself, it was on account of the system related fault, the bill of entry got generated on 08.11.2017. The approach set out in the aforesaid I....