1997 (7) TMI 143

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....ted are as follows : The appellant imported 89 crates of "rough peeled wood" from Malaysia by Vessel MV Clipper at the port of Calcutta. On October 9, 1986, the appellant presented a Bill of Entry for warehousing the said goods which was accordingly noted in the Import Department on October 9, 1986. On October 23, 1986, at the request of the appellant the said Bill of Entry was re-noted as a Home Consumption Bill by the Assistant Collector. Prior to that the Notifications dated October 6, 1986 withdrawing the partial exemption from duty that was admissible under the Notifications dated March 17, 1985 and May 13, 1986 had been issued. The appellant paid duty on the basis that the exemption was not available. Subsequently he applied for refu....

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....ubmitted on October 23, 1986, after the Notifications October 6, 1986 came into operation. The Tribunal, therefore, rejected the appeal of the appellant. Hence this appeal. 2. The learned counsel for the appellant has submitted that the Tribunal was in error in proceeding on the basis that the Bill of Entry for Home Consumption was submitted on October 23, 1986, because the original Bill of Entry for the purpose of warehousing the goods had been submitted on October 9, 1986 and on October 23, 1986 the said Bill of Entry was substituted for home consumption and as a result of the said substitution the Bill of Entry that was submitted on October 23, 1986 should be treated to have been submitted for home consumption on October 9, 1986 and sin....