1987 (6) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g to the petitioners this notification was printed and published only on 17/18th February, 1987 and as such it came into effect only on that date. We can take it that the vessels through which the imports took place entered the territorial waters of this country on various dates anterior to 17/18th February, 1987. The bills of entry in respect of imports made by the petitioners were admittedly lodged after 17/18th February, 1987. The petitioners want total exemption of duty under the Act for the pulses imported by them on two-fold basis. One is, the Notification No. 40/87 became effective only on and from 17/18th February, 1987 which according to them was the date of printing and publication. The other is, the vessels having entered the ter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tention in this behalf cannot be accepted in view of the pronouncements of two Benches of this Court. In M.Jamal Company v. U.O.I. [1985 (21) E.L.T. 369], V. Ramaswami and David Annouswamy, JJ., held that the chargeability of duty under the Act arises only when the goods are imported into the territory of India when they get mixed up with the mass of goods in India and not when they enter the territorial waters of India and therefore the chargeability takes place only at the time of the unloading of the goods. The dictum of the Bench in the above pronouncement has been accepted and followed by the subsequent Bench consisting of M.N. Chandurkar, C.J. and Venkataswami, J. in Lucas TVS v. Assistant Collector, 1987 (28) E.L.T. 266. 4. Learne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urden of duty under the Act arises. But it is only Section 15 which speaks about the rate of duty applicable to imported goods, Section 12 itself lays down that duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 or any other law for the time being in force. If there is no specification of rates, certainly there is no question of imposition of duty under the Act. The specification of duty becomes relevant and assumes significance by virtue of Section 15 of the Act. Section 15 lays down that the imported goods shall suffer the duty at the rate in force with regard to the goods imported for home consumption on the date on which the bill of entry in respect of such goods is presented under Sec....