TaxTMI 
TaxTMI 
1990 (9) TMI 95
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....vessel. Water used to stamp out the fire damaged the commodity packed in 7362 bags. This lot in a damages mitigating sale fetched Rs. 19,48,571.20 ps. inclusive of demurrage payable to the Bombay Port Trust (BPT). Petitioners filed a Bill of Entry (B/E) showing the above offloaded and disposed of sugar to be of the value of Rs. 19,69,550/-. On this account petitioners paid Rs. 8,86,297.50 ps. as CVD. Pleading a calculation mistake, a refund of Rs. 2,98,162.00 was claimed. This claim was rejected by Respondent No. 2 on the ground of non-compliance with Section 22 of the Customs Act, 1962 (C.A). The rejection was set aside in appeal and the matter remanded for a fresh appraisal. Having sustained the claim on 3rd July 1980 and paid the same, R....
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....CVD or Additional duty is recoverable under Section 3(1) of the CTA which reads as follows: "Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty of which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article. Explanation :- In this section, the expression "the excise duty for the time being leviable on a like article if produced or manufactured in India" means the excise duty f....
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....tions 12, 17, 22, 23 and 46 of the CA. If the sugar has not been imported, the mere presentation of a B/E would not change their character. Counsel submits that a B/E has to be submitted for all goods except those intended for transit or transshipment vide section 46 and therefore goods off-loaded would be outside the excepted category. This is arguing backwards when the relevant part of the section which is worded thus, predicates the reverse :- "46(1). The importer of any goods, other than goods intended for transit or transshipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form : Provided that if the importer makes and subscribes to a declaration ....