1994 (9) TMI 105

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.... home consumption under(a) Section 46, on the date on which a bill of entry in respect of such goods is presented under that section; in the case of goods cleared from a warehouse under Section(b) 68, on the date on which the goods are actually removed from the warehouse; in the case of any other goods, on the date of payment of(c) duty : Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards ." 2.The petitioner imported certain goods by sea. The ship arrived on 23-2-1982. On 24-2-1984, "Bill of entry for warehousing" was filed on behalf of the petitioner. Accordi....

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.... clearance of the goods for home consumption. 5.Section 68 provides for clearance of warehoused goods for home consumption by the importer. It says that where an importer warehouses the imported goods, he can clear them for home consumption by filing a bill of entry for home consumption in respect of such goods in the prescribed form and on payment of the import duty and other charges thereon. In other words, where the initial bill of entry is filed for warehousing and the imported goods are warehoused, a separate bill of entry for home consumption has to be filed when the importer wishes to clear the goods from warehouse for home consumption. It is the date of such clearance for home consumption that is prescribed as the relevant date f....