TaxTMI 
TaxTMI 
2019 (8) TMI 1400
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....n and detained at the customs station Attari Border, on payment of duty applicable on the date/time of filing of Bill of Entry; and further stay of auction proceedings during the pendency of present petitions. 2. The Petitioners (in all cases) being importers in their ordinary course of trade, imported goods from Pakistan. It is not in dispute that the imported goods (in all cases) entered India through Attari Border, Amritsar during the course of day before 6.00 pm on 16.02.2019 and petitioners (in all cases) filed Bills of Entry as required under Section 46 of the Customs Act, 1962, before the closing of working hours, seeking clearance of goods for home consumption. The Petitioners declared value, description etc. and self assessed duty liability by levying custom duty @ 5% along with IGST @ 18%, unless exempted, in terms of the Notifications in force and filed respective Bills of entry in EDI System. The declaration was subject to verification by department who did not dispute declaration and generated duty payment TR-6 challans. It is averred that 16.02.2019 was a Saturday and the custom office was closed after 6.00 pm (1800 hrs) and was to open only on Monday i.e. 18.02.2....
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....otification dated 16.02.2019 shall be on a subsequent date as held by Hon'ble the Supreme Court in M/s Param Industries Vs. Commissioner of Customs 2015(321) ELT 192 (SC); 4. Mr. Jagmohan Bansal and Mr. Saurabh Kapoor, counsel for the petitioners contended that petitioners admittedly filed Bill of entry during working hours on 16.02.2019 and impugned notification was issued at 8:45 PM and object of said notification was to discourage import from Pakistan. The Petitioners placed order prior to 16.02.2019 and imported goods entered the Indian Territory on 16.02.2019. At the time of filing of Bill of Entry, goods were fully or partially exempt from Basic Customs Duty, however IGST @ 18% was payable whereas by impugned notification the Basic Customs duty @ 200% was imposed. The exporter (from Pakistan) had already supplied goods and received consideration. The object of notification is to discourage import from Pakistan and not to penalize Indian importers who placed order and imported goods relying upon policy applicable upto 16.02.2019. In support of their arguments, Ld. Counsels relied upon judgment of Karnataka High Court in the case of Param Industries Ltd. Versus Union of I....
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....nment to increase import duties.- (1) Where in respect of any article included in the First Schedule, the Central Government is satisfied that the import duty leviable thereon under section 12 of the Customs Act, 1962 (52 of 1962) should be increased and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, direct an amendment of that Schedule to be made so as to provide for an increase in the import duty leviable on such article to such extent as it thinks necessary: Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of import duty in respect of any article as specified by an earlier notification issued under this subsection by that Government before such earlier notification has been approved with or without modifications under sub-section (2). (2) The provisions of sub-sections (3) and (4) of section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of section 7. SECTION 11A Power of Central Government to amend First Schedule.- (1....
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....ented 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. SECTION 17. Assessment of duty. - (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods. (2) The proper officer may verify the self-assessment of goods and for this purpose, examine or test any imported goods or exported goods or such part thereof as may be necessary: Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria. (3) For the purposes of verification under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may b....
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....ded further that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. (3) The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing : Provided that a bill of entry may be presented at any time not exceeding thirty days prior to the expected arrival of the aircraft or vessel or vehicle by which the goods have ....
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....he proviso to sub-section (1), from such due date as may be specified by rules made in this behalf, and if he fails to pay the duty within the time so specified, he shall pay interest on the duty not paid or short-paid till the date of its payment, at such rate, not less than ten per cent. but not exceeding thirty-six per cent. per annum, as may be fixed by the Central Government, by notification in the Official Gazette. Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically: Provided further that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 and the importer has not paid such duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section: Provided also that if the Board is satisfied that it is necessary in the public interest so to do, it may, by order for reasons to be recorded, waive the whole or part of any interest payable under this section. SECTION 47. Clearance of goods for home consu....
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....ired to file a bill of entry as per the provisions of Section 46 of the Customs Act, 1962 at the time of arrival of goods, which can also be filed prior to entry inward of vehicle carrying goods. If bill of entry is filed prior to date of entry of a vehicle, the date of entry of vehicle in India is relevant date for the determination of tariff value and rate of duty as per the provisions of Section 15 of the Customs Act, 1962. An importer has to make self assessment regarding the duty, if any, leviable on such goods, which is subject to verification by Customs Officers who may reject self assessment and reassess the bill of entry as per the provisions of Section 17 of the Customs Act, 1962. For the purpose of determination of rate of duty, twin conditions are required, namely, vehicle carrying goods must have entered into India and bill of entry must be filed. The Proper Officer then permits the clearance of goods on being satisfied under Section 47 of the Customs Act, 1962 that importer has paid duty and other charges payable under the Act. 8. Although the Petitioners have challenged vires of Notification No. 5/2019 (supra), however, counsel for the Petitioners at the time of ar....
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....ived on or before 16.02.2019 and bill of entry is presented on or before 16.02.2019. In case where bill of entry has been presented on or before 16.02.2019 but vehicle has not arrived by the said date, amended rate of duty would be applicable. In case goods have arrived on or before 16.02.2019 but bill of entry has not been presented by the said date, the amended rate of duty would be applicable, however, in case bill of entry has been presented on or before 16.02.2019 and vehicle also has arrived on or before 16.02.2019 (as concededly is the position in all the writ petitions), the amended rate which came into force at 8:45 PM cannot be applied. 12. The Petitioners presented bills of entry on 16.02.2019 which were duly assessed on the same day. As per Section 46 of the Act, the bill of entry is presented electronically on the customs automated system. The Petitioners presented bill of entry electronically on the customs automated system. At the time of presentation of bill of entry, the Notification No. 5/2019 (Supra) was not in existence and it came into force at 8:45 PM of 16.02.2019. At the time of presentation of bill of entry, Notification (Supra) was not in existence and....