1988 (4) TMI 62

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....t with a company in South Korea 100 metric tonnes of PVC Resin which fell under the Heading 39.01/06. The petitioner opened a letter of credit and 10 bills of lading were received. On or about 11th of October 1982 the vessel known as M.V."Styrax" entered the territorial waters of India. On the same day the petitioner filed 10 bills of entry for home consumption. It has been also mentioned in parag....

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.... of duty and tariff valuation applicable to any imported goods shall be the rate and valuation in force, in the case of goods entered for home consumption, on the date on which the bill of entry in respect of such goods is presented under Section 46. In the instant case, the bill of entry was presented on 11th of October 1982. Mr. Parsurampuria, however, does not contend that this is the date for ....

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....s dated 19th of February 1987. The said Sunil Uke was at that time working as the Assistant Collector of Customs. As usual, the original affidavit, which ought to be in the record of this Court, is missing. The Associate is unable to lay his hands upon the same. However, I have relied, for the sake of the disposal of this petition, on a copy of the said affidavit given to me for my perusal by Mr. ....