TaxTMI 
TaxTMI 
2024 (3) TMI 1253
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....TITION NO. 1090 OF 2023, WRIT PETITION NO. 3321 OF 2023, WRIT PETITION (L) NO. 8607 OF 2023, WRIT PETITION (L) NO. 8950 OF 2023, WRIT PETITION NO. 4218 OF 2022, WRIT PETITION NO. 3364 OF 2022, WRIT PETITION NO. 3375 OF 2022, WRIT PETITION (L) NO. 9508 OF 2023, WRIT PETITION (L) NO. 9960 OF 2023, WRIT PETITION NO. 3264 OF 2022, INTERIM APPLICATION (L) NO. 20064 OF 2022 IN WRIT PETITION NO. 3264 OF 2022, WRIT PETITION NO. 1819 OF 2022, INTERIM APPLICATION (L) NO. 20026 OF 2022 IN WRIT PETITION NO. 1819 OF 2022, WRIT PETITION (L) NO. 11152 OF 2022, WRIT PETITION NO. 4275 OF 2022, WRIT PETITION NO. 4266 OF 2022, WRIT PETITION (L) NO. 11769 OF 2023, WRIT PETITION NO. 412 OF 2023, WRIT PETITION NO. 514 OF 2023, WRIT PETITION NO. 2487 OF 2022, WRIT PETITION NO. 525 OF 2023, WRIT PETITION NO. 385 OF 2023, WRIT PETITION NO. 422 OF 2023, WRIT PETITION (L) NO. 16917 OF 2023, WRIT PETITION (L) NO. 16934 OF 2023, WRIT PETITION (L) NO. 17566 OF 2022, WRIT PETITION NO. 2858 OF 2022, WRIT PETITION NO. 1542 OF 2023, WRIT PETITION NO. 560 OF 2023, WRIT PETITION NO. 4886 OF 2022, WRIT PETITION (L) NO. 2572 OF 2019, WRIT PETITION (L) NO. 22235 OF 2022, WRIT PETITION NO. 1589 OF 2023, WRIT PETITION (L)....
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....dexone Infracon and Logistics Private Ltd, West India Continental Oil Fats Private Limited, Pratapbhai K Kanabar, Pratibha A Gokhale, Narendra D Upadhyay, Indexone International Private Limited, JSK Industries Private Limited, Kryfs Power Components Ltd, Responsive Industries Limited, POSCO Maharashtra Steel Private Limited, Sandhya Organic Chemical Private Limited, Novateur Electrical & Digital Systems India Private Limited, Flawless Pharma Pvt Ltd, Jayesh Kantilal Shah, Smita Bhavesh Bhatia, Ashok Chandrakant Vyas, Vilasben P Shah, Ashit Mulchand Shah, Kajal A Shah, Vasumati Himatlal Shah, Asian Solvochem Private Limited, Crescent Organics Private Limited, Ramniklal S Gosalia & Co, Whirlpool of India Limited, MEDEC Dragon Pvt Ltd, Remedium Lifecare Ltd, Cambro Nilkamal Private Limited, Cambro Nilkamal Private Limited, Nilkamal Storage Systems Private Limited, Carraro India Private Limited, Mahle Anand Thermal Systems Pvt Ltd, Tata Motors Passenger Vehicles Limited, Tata Motors Limited, Tata Hitachi Construction Machinery Company Private Limited, Jaguar Land Rover India Limited, Abhishri Packaging Private Limited, Gabriel India Limited, Golden Agri Resources India Private Limited,....
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.... Concur CFS, All Cargo Logistics, Bureau of Immigration, Union of India, Punjab National Bank, The Commissioner of Customs (Imports), The Additional Commissioner (Education), Tariff Manager, Bombay Port Trust (MBPT), Mumbai International Airport Private Limited, The Assistant Commissioner of Customs (Imports), The Deputy Commissioner of Customs (Imports), Customs Authority having jurisdiction (including assessment) in Maharashtra. APPEARANCES For the Petitioners in : WP/50/2023, WP/1546/2023, WP/124/2023, WP/4045/2022, WP/1544/2023, WP/463/2023, WPL/23846/2022, WPL/24973/2022, WP/64/2023, WPL/22235/2022, WP/1589/2023, WP/1542/2023, WP/422/2023, WP/525/2023, WP/385/2023, WP/2487/2022, WPL/487/2021, WP/1163/2022, WP/1132/2022, WP/1290/2023, WP/3364/2022, WP/4266/2022, WPL/504/2022, WP/1574/2023, WP/4218/2022, WP/3375/2022 & WP/412/2023 : Mr Nishit Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth, i/b MDP & Partners. For the petitioners in WP/3884/2021. : Mr Vikram Nankani, Senior Advocate, with Ashish Rao, Nishit Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth, i/b MDP & partners. For the Petitioner : Ms Ishista Pokle, Ms Bhakti, i/b Sanjiv Sawant. For the P....
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....elkar, AGP. PH Kantharia, GP. Manish Upadhye, AGP. For Respondent State in WP/1607/2023 & WP/9266/2023. : Mrs AA Purav, AGP. For Respondent state in WP/9229/2023. : Mrs PJ Gavhane, AGP. For Respondent state in WP/880/2013. : Mr VM Mali, AGP. For Respondent state in WP/2727/2018. : Mr AI Patel, Addl. GP. For Respondent state in WP/9208/2023.: Mr MP Thakur, AGP. For Respondent UoI in WP/4356/2021. : Mr Rui Rodrigues, with DP Singh. For Respondents no. 3 and 4 in WP/1271/2023, For respondent no. 6 in WP/2584/2023.: Ms Mamta Omle, with Subir Kumar. For Respondent in WP/1253/2023, WP/1252/2023, WP/2584/2023, WPL/5871/2023 & WP/127/2023. : Mr Subir Kumar, with Mamta Omle. For Respondent no. 7 in WP/2584/2023, WP/1546/2023. : Mr Karan Adik, with Satyaprakash Sharma. For Respondent No. 4 & 5 in WP/1251/2023. : Mr Saket R Ketkar, with Mr MP Sharma. For the Respondent no. 4 in WP/121/2013. : Ms Rasika Dixit, i/b Jurisperitus Mumbai. For Respondent UoI WP/2580/2023, WP/50/2023, : Mr YR Mishra, with Shashi Bekal For respondent in WP/3657/2023, for respondents no. 3 & 4 in WP/1290/2023, WP/1574/2023, respondent no. 4 in WP/9508/2023, WP/9960/20....
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....iction over individual Petitioners in their respective customs areas and the Mumbai Port Authority-a body corporate registered under the Major Port Trusts Act, 1963 dealing with imports at the Mumbai Port. Some private Respondents are arrayed in few petitions, but no relief is sought against them, and none is granted hence their description is not detailed herein suffice the same appears in the array of parties in the cause title. (iii) The process of supply of goods or services or both, in the course of import into or export out of, the territory of India passes through various stages. It usually commences with the foreign exporter/vendor/supplier engaging a shipper or a ship owner to be the carrier of goods to be exported. The carrier issues a document known as the 'Bill of Lading' (BoL) to the exporter that details the type, quantity and destination of the goods being carried. On arrival of the goods at the port of destination, the carrier files the Import General Manifest (IGM) before the customs authority on the basis of the Invoice and the BoL. (iv) The containers are unloaded at the port and taken for customs clearance. Meanwhile, the Petitioners, i.e., the....
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....s carried a Special Leave Petition before the Supreme Court, against the judgment and Order of the Division Bench. Notice is issued on the SLP, and the petition is pending. vii) Encouraged by the decision of the Gujarat High Court, the Petitioners assail the levy of stamp duty on DOs in the State of Maharashtra on various grounds, one of them obviously alleging discrimination between importers in the State of Gujarat, who are exempted from payment of stamp duty and the Petitioners here, who bear the additional cost. viii) Needless to say, admittedly importers of Maharashtra have continued to pay stamp duty on the DOs since enactment of the MSA and only recently, apprised of the decision of the Gujarat High Court, some of them represented to the Respondents regarding the said discrimination and requested that they too be exempted from payment of stamp duty. Inaction by the State, however, compels the Petitioners to bear the injustice and discrimination of the arbitrary levy of stamp duty and thereby suffer financial loss. This impelled them to file the present Writ Petitions seeking reliefs as prayed. 3. There are as many as 132 Petitions and the collective chal....
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....sfers the title in the goods. The BoL constitutes evidence of receipt of goods by the carrier/shipper; it is a document of title to the goods; and it is evidence of the terms and conditions of the contract of carriage. (iv) The BoL is expressly excluded from the definition of the term 'instrument' as defined in Section 2(l) of the MSA and hence, the State Government lacks the power to levy stamp duty on a BoL. (v) A combined reading of Entry 63 of List II and Entry 91 of List I of Schedule VII to the Constitution indicates that the State Legislature is not competent to prescribe the rate of stamp duty in respect of documents specified in Entry 91 of List I which includes a BoL. (vi) The Petitioners contend that a DO itself only 'certifies' that there are no claims or dues regarding import dues, duties, freight, etc. In itself, it creates no rights. A DO is not an instrument under Section 2(l) of the MSA. It is issued by the carrier/shipper to the custodian in favour of the consignee (Petitioners herein) named in the BoL confirming that the dues/duties/freight are cleared. It does not confer, declare, record or state any right, title or interest in goods and hence, is not a....
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....tate of AP v National Thermal Power Corpn Ltd & Ors (2002) 5 SCC 203. 3. United States v Hvoslef 237 US 1 (1915). 4. Fairbank v United States 181 US 283 (1901). 5. Brown & Ors v The State of Maryland 25 US 419 (1827)1 6. Anglo Chilean Nitrate Sales Crop. V Alabama 288 US 218 (1933). 7. Ashok Tanwar & Anr v State of HP & Ors. (2005) 2 SCC 104. 8. Indian Tourist Development Corporation ltd v Assistant Commissioner of Commercial Taxes & Anr. (2012) 3 SCC 204. 9. Kiran Spinning Mills v Collector of Customs (2000) 10 SCC 228. 10. AV Fernandez v State of Kerala AIR 1957 SC 657. 11. State of Travancore-Cochin & Ors v Bombay Co Ltd Alleppey (1952) 2 SCC 142. 12. State of Travancore-Cochin & Ors v Shanmugha Vilas Cashewnut Factory, Quilon 1954 SCR 53. 13. JV Gokal & Co Pvt Ltd v Assistant Collector of Sales-Tax (Inspection) & Ors (1960) 2 SCR 852. 14. The State of Bihar & Anr v Tata Engineering and Locomotive Co Ltd 1970 (3) SCC 697. 15. State of Kerala & Ors v Fr William Fernandez & Ors (2021) 11 SCC 705. 16. KV Muthu v Angamuthu A....
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....goods. (iii) List I contemplate a separate tax on sales and purchase of goods. List II acknowledges tax on sales and purchases being distinct and independent of stamp duty on 'instrument'. Article 286 of the Constitution does not restrict the power of the State Government to impose taxes contemplated in List II and not covered in List I. Thus, he submits, the challenge to legislative competence of the State relying on Article 286 of the Constitution is completely misplaced and misconceived. (iv) The MSA does not levy stamp duty on a transaction but always on an 'instrument'. The mere fact of computation of stamp duty on the basis of value of property or otherwise does not make the tax on transaction. (v) The definition of 'instrument' in Section 2(l) of the MSA is not exhaustive. Article 29 of Schedule I of the MSA defines 'Delivery Order' in respect of goods. It has been understood to be an 'instrument' since the enactment of the Act in 1958. All the importers have paid stamp duty on DO since 1958 and have understood the same to be as such. It is only upon the decision of Gujarat High Court in the case of Essar Steel Limited v. Superintendent of Stamps (....
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....g both sides and upon perusal of the record, the following question arises for our consideration: (i) Whether the State of Maharashtra has the legislative competence to levy, impose and collect stamp duty on a Delivery Order, an 'instrument' defined in Section 2(l) of the Maharashtra Stamp Act, 1958, chargeable with duty as mentioned in Article 29 of the First Schedule in the Maharashtra Stamp Act, 1958? 10. For easy and immediate reference, the relevant provisions of the Constitution of India are extracted as under: "246. Subject-matter of laws made by Parliament and by the Legislatures of States.- (1) Notwithstanding anything in clauses (2) and (3), Parliament has exclusive power to make laws with respect to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the "Union List"). (2) Notwithstanding anything in clause (3), Parliament, and, subject to clause (1), the Legislature of any State also, have power to make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the "Concurrent List"). (3) Subject to clauses (1)....
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....ms area shall remain in the custody of such person as may be approved by the Principal Commissioner of Customs or Commissioner of Customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,- (a) shall keep a record of such goods and send a copy thereof to the proper officer; (b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer or in such manner as may be prescribed. (3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an arrival manifest or import manifest or, as the case may be, an import report to the proper officer....
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....ts of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, and such other documents relating to the imported goods as may be prescribed. (4A) The importer who presents a bill of entry shall ensure the following, namely:- (a) the accuracy and completeness of the information given therein; (b) the authenticity and validity of any document supporting it; and (c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force. (5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa." 13. The relevant provisions of the Indian Contract Act 1872 read as under: "148. "Bailment" "bailor" and "bailee" defined. - A "bailment" is the delivery of goods by one person to another for some purpose, upon a contract that they shall, when the purpose is accomplished, be returned or otherwise disposed of acc....
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.... the field reserved to another legislature, it would be of no consequence. To examine the true character of enactment or a provision thereof, due regard must be had to the enactment as a whole and to its scope and objects. It is said that the question of invasion into another legislative territory has to be determined by substance and not by degree. The Apex Court in the matter of State of Bombay vs FN Balsara AIR 1951 SC 318., has held that according to the pith and substance rule, if a law is in its pith and substance within the competence of the Legislature which has made it, it will not be invalid because it incidentally touches upon the subject lying within the competence of another Legislature. While discussing the expression 'with respect to' in Article 246 of the Constitution, the Court has further explained that the expression indicates the ambit of the power of the respective Legislature to legislate as regards the subject matters comprised in the various Entries included in the legislative Lists. Hence, where the entry describes an object of tax, all taxable events pertaining to the object are within that field of legislation unless the event is specifically provided ....
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....evy stamp duty on instruments specified in Article 246 read with Schedule VII, List I, Entry 91 and the State Governments have the power to levy stamp duty on instruments falling under Article 246 read with Schedule VII, List II and Entry 63. 15. The Customs Act, 1962 provides for levy of customs duty when goods are transported across borders between countries. Generally, customs duties are taxes that governments impose on export and import of goods. The objective behind customs duty is to safeguard each nation's economy, jobs, environment, residents etc., by regulating the movement of goods in and out of any country. The primary purpose of customs duty is also to raise revenue. The provisions of the Act indicate its primary objectives which include restricting imports to conserve foreign exchange, protecting imports and exports of goods, achieving the policy objectives of the Governments, regulating export, to safeguard domestic trade, to protect revenue of resources, to protect the industries in India from unfair competition, to prevent smuggling of goods and activities of related nature and to prevent dumping of goods. Duties of customs including export duties fall within Lis....
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....ustody of the goods. 20. Thus, what is to be ascertained is whether the DO is an integral part of the chain of events in the course of import of goods or is independent of the import albeit incidental thereto. If it is the latter, and not an integral part of the import, the State is well within its powers to levy stamp duty on it as per the pith and substance rule since the primary object and the essential purpose of Article 29 read with Section 2(l) of the MSA is then identified as distinct and not an integral part of an import but more as consequence of import. 21. The definition of 'imported goods' is relevant in this context. Section 2(25) of the Customs Act reads thus: "imported goods" means any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption. Section 2(11) reads as under: "customs area" means the area of customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by customs authority. 22. These definitions demonstrate that the goods are cleared for home consumption only when cleared by customs authority. T....
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....ed by the Government of India, defining the 'customs frontiers' of India, was not brought to the notice of the High Court." 24. In the case of Vellanki Frameworks v. Commercial Tax Officer, Visakhapatnam (2021) 3 SCC 39., the expression 'in the course of import' has been discussed in the context of a sale or purchase of goods for the purpose of levy of tax under the Central Sales Tax Act. The Supreme Court held: "24. The meaning, connotation, effect and operation of the said provisions related with "sale in the course of import" had come up for consideration in several decisions of this Court and had been the subject-matter of adjudication in variegated factual setups concerning the transactions and the dealings of the parties involved. Before entering into all the necessary niceties, we may usefully notice that the phrase "sale in the course of import" carries three essential features (i) that there must be a sale; (ii) that goods must actually be imported into the territory of India; and (iii) that the sale must be part and parcel of the import. A sale would become part and parcel of import if it either occasions such import or if it....
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....mugha Vilas Cashewnut Factory and said as under: (J.V. Gokal & Co. case, AIR pp. 598-99, paras 9-10) "9.... We respectfully agree with the aforesaid observations of the learned Judges. The course of the import of the goods may be said to begin when the goods enter their import journey i.e. when they cross the customs barrier of the foreign country and end when they cross the customs barrier of the importing country. xxxxxx 25.1.1. The Court thereafter proceeded to summarise the legal position in respect of import sale in the following words: (J.V. Gokal & Co. case, AIR p. 599, para 11) "11. The legal position vis-à-vis the import-sale can be summarised thus (1) The course of import of goods starts at a point when the goods cross the customs barrier of the foreign country and ends at a point in the importing country after the goods cross the customs barrier; (2) the sale which occasions the import is a sale in the course of import; (3) a purchase by an importer of goods when they are on the high seas by payment against shipping documents is also a purchase in the course of import, and (4) a sale by an imp....
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.... tax on transfer of goods in the course of export would not often arise in practice for, where the goods are transported pursuant to a contract of sale already concluded with a foreign buyer and the shipping documents have been forwarded to him, any further sale of such goods by the Indian seller is impossible, and where the export trade is conducted through representatives or branch offices the sale by the latter of the exported goods usually takes place abroad and would not then be subjected to tax by the State in India. It is in relation to import of goods from abroad that the question of exemption assumes practical importance. It is well known that sales or purchases by transfer of shipping documents while the goods are in transit are a characteristic feature of foreign trade and as they take place in the course of import as defined above, and are regarded commercially as incident to the import transaction, they fall within the terms of clause (1)(b) and would be entitled, in our view, to the protection of that clause, if the State is constitutionally competent to tax such sales, as to which we express no opinion. Our conclusions may be summed up as follows: (1) Sales ....
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....o hold that the course or the export out of, or of the import into the territory of India does not commence or terminate until the goods cross the customs barrier." Das, J., as he then was, in his dissenting judgment practically agreed with Patanjali Sastri, C. J., on the interpretation of the said words. The learned Judge expressed his view at p. 92 thus: "The word 'course' conveys to my mind the idea of a gradual and continuous flow, an advance, a journey, a passage or progress from one place to another. Etymologically it means and implies motion, a forward movement. The phrase 'in the course of' clearly has reference to a period of time during which the movement is in progress. Therefore, the words "in the course of" the import of the goods into and the export of the goods out of the territory of India obviously cover the period of time during which the goods are on their import or export journey." We respectfully agree with the aforesaid observations of the learned Judges. The course of the import of the goods may be said to begin when the goods enter their import journey i.e. when they cross the customs barrier of the foreign country and end when the....
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....ds of a rightful owner is intended to unlock the door of the warehouse, floating or fixed, in which the goods may chance to be." We have quoted the passage in extenso as it clearly and fully states the law on the subject. It is not disputed that the law in India is also similar to that in England. The delivery of the bill of lading while the goods are afloat is equivalent to the delivery of the goods themselves. The learned counsel concedes that ordinarily that will be so, but contends that in the present case, the contract clearly indicates that the intention of the parties was that till actual delivery was made the property in the goods would not pass to the buyer. Both the contracts are similar in terms and they follow the standard terms prescribed by the Government." 28. Thus, the Court has found that the course of the import of goods may be said to begin when the goods enter their import journey, i.e., when they cross the customs barrier of the foreign country and end when they cross the customs barrier of the importing country. 29. Petitioners have also placed reliance on the decision in the matter of State of Kerala & Ors v. Fr. William Fernandez & Ors (supra)....
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....ion is filed." xxxx 106. There cannot be any dispute to the proposition as laid down by this Court in the above case that the scope and ambit of the constitutional entries have to be given a wide meaning and scope. There is no inhibition on Parliament in exercising its legislative power under Entry 41 List I to define "customs frontiers" and further legislate with regard to duties of customs. Even if we do not confine to the definition of "imported goods" as given in the Customs Act, 1962, the generally accepted meaning and definition of "import" as has been laid down in cases as noted above is that import commences when the goods leave the customs frontiers of the country from where the goods are imported and continue when the goods enter into the customs frontiers of imported country and ends when goods are released for home consumption. Till the event of import is over, parliamentary legislation, the control of the Union continues for ensuring the realisation of the customs duties. 107. In view of the foregoing discussions, we are of the clear opinion that taxing event with regard to levy of customs duty by Parliament and levy of entry tax by the State....
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....tion of the Respondent-State was in respect of the shipper's lien on the goods. Dr Saraf drew our attention to Section 170 of the Contract Act, 1872 which engrafts the principle of a bailee's lien on goods handed over to him for some purpose. Referring to the discussion in the C J Woollen Mills case (supra), he says that the relationship between the importer and the carrier of goods in whose favour the BoL has been consigned and who has stored the goods in his custody, is governed by the contract between the parties. Juxtaposing Section 170 of the Contract Act, if somebody has received the articles on being delivered to him and is required to store the same until cleared for which he might have borne the expenses, he has a right to detain them until his dues are paid. Thus, despite paying customs duty and getting the requisite customs clearance, if the charges of the carrier remain unpaid, the shipper/carrier shall have a lien on the goods and till such time its dues remain outstanding, the shipper is not bound to direct release of the goods. Thus, there is a requirement of a DO issuing a release order by the shipper to the custodian/warehouse declaring that all its dues are settle....
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....e definition of 'instrument'. 34. Similarly, the contention of the Petitioners that a DO does not carry any assessable value for the levy of stamp duty is fallacious. Once we have held that the State has not encroached upon the legislative field of the Union, merely because the amount of stamp duty is computed on the valuation of the goods does not preclude a DO from being an 'instrument' chargeable to stamp duty by the State. 35. We agree with Dr Saraf's contention that it is not the transaction which is liable to stamp duty but the 'instrument' and the mere fact that the computation is on the basis of value of the property or transaction recorded in the 'instrument', does not in any manner make the same a tax on the transaction. The Supreme Court in the case of Hindustan Lever (supra) has observed as under: "22. The Court held that the thing which is made liable to stamp duty is the "instrument". It is not a transaction of purchase and sale, which is struck at, it is the "instrument" whereby the purchase and sale are effected which is struck at. It is the "instrument" whereby any property upon the sale thereof is legally or equitably transferred and the taxation is....
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....plated must be such as is negotiable i.e. capable of endorsement/assignment/transfer and which would enable the assignee of the person named therein or the holder of the instrument to take delivery. No person other than the importer named in the Bill of Entry is entitled to seek clearance of the goods from Customs and an importer cannot endorse/assign the Bill of Entry and there is no provision under the Customs Act, 1962 which entitles an assignee of an importer or holder to seek customs clearance based on the Bill of Entry filed by the importer. This would clearly go to show that Bill of Entry is not an instrument contemplated by Entry 24. 75. The 'bill of entry' signifying itself is an order of assessment has also been held by the Supreme Court in the case of Escorts Limited v. Union of India [supra] and thus, it can be held that it is not an order of delivery, therefore, it cannot be held that authorities for clearance of goods for home consumption under Sec. 47 of the Customs Act. For the purpose of clearance, entry of goods of importation is required under Sec. 46 enabling the importer of goods to present to the proper officer a bill of entry for home consumption or ....
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....& Wharfage) Regulations, 1956 provides that a BoL apart from being a title document is also an order relating to delivery of goods. Based on this, the Gujarat High Court held a BoL to also be a 'DO'. However, this finding based upon a provision of Gujarat Regulations does not justify the claim of the Petitioners that the 'DO' is an extension of a 'BoL' and since BoL is specifically excluded from the definition of 'instrument' as defined in Section 2(l) of the MSA, consequently, every DO also follows the exclusion. 39. Furthermore, the Petitioners' arguments seek to impermissibly and unacceptably confuse distinct concepts. First, the DO is sought to be swept in with the concept of a BoL and its exclusion from the definition of 'instrument' in Section 2(l) of the MSA. Second, the attempt is to include the DO with a BoE, which was the subject matter of the challenge in the Gujarat High Court cases. The DO is neither a BoL nor a BoE. It is therefore not covered by the exclusion of either of these. 40. We have no hesitation in holding that the law on this subject operating in the State of Gujarat has no application in the State of Maharashtra for the reasons mentioned above. The P....