TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 345
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....e records pertaining to the Petitioners case and after going into the validity and legality thereof to quash and set aside the cancellation of Bills of Entry No. 2166567, 2169755, 2166682, 2166860, 2166942, 2167181 and 2167350 dated 20.06.2017; (b) Allow the amendment of the IGM No. 2167473 dated 17.06.2017 to reflect the Petitioners as the new buyers of the consignment in question; (c) In the alternative, if the Petitioners be permitted to clear the consignment under the new Bill of Entry No. 5335128 dated 23.02.2018 by applying the rate of duty applicable as on the date of import, i.e. 20.06.2017; (d) As an interim relief, permit provisional clearance of the 32250 MT of yellow peas on provisional basis upon execution of a bond for the full value of the goods or subject to such conditions as the Hon'ble Court may deem fit;" 3. The facts leading to the filing of the present petition are as under: 3.1 The petitioner is a Private Limited Company, inter alia, engaged in the trading of agricultural goods such as pulses, grain, wheat, etc. 3.2 Respondent No. 5 is the shipping agent who has filed IGM No.2167473 dated 17.06.2017 under the provisions of Customs Act, 1962 and w....
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....July 2017. 3.8 It is the case of the petitioners that as the Importer could not take delivery of the cargo, they requested the Seller to allow discharge of the goods from the vessel against a letter of indemnity dated 23.6.2017, so as to avoid demurrage. Because of the business relationship, the same was agreed to by the Seller. 3.9. The goods covered by the aforesaid bills of entry are classifiable under Heading 07.13 (Tariff Item 01731000) of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the "Customs Tariff"). As on the date of importation, i.e. 17.06.2017 or on the date of filing of bills of entry (namely 20.6.2017), yellow peas were exempt wholly and unconditionally from the payment of Basic Customs Duty (BCD) by virtue of S. No. 21 of Notification No. 12/2012-Cus dated 17.03.12. Further, no excise duty was leviable on goods falling under Heading 07.13. Consequently, no Additional Duty of Customs (CVD) was leviable on the goods falling under Heading 07.13 and imported into India. Special Additional Duty (SAD) leviable under Section 3(5) of the Customs Tariff Act too was exempt in terms of S. No.22 of Notification No.21/2012-Cus. dated 17.3.201....
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....ile, the taxation regime in India saw the implementation of the Goods & Services Tax (GST). 3.16 In November 2017, in terms of S.No.20A of Notification No. 84/2017-Cus. dated 08.11.17 BCD on the imported goods came to be imposed at the rate of 50%. However, the Integrated Goods and Services Tax (IGST) was still exempt vide S.No.45 of the Notification No. 2/2017-Integrated Tax (Rate) dated 28.06.17. 3.17 It is the case of the petitioner that by way of communication dated 5.10.2017, the Deputy Commissioner of Customs was informed about failure of importer to take the delivery of consignment covered by Bill of Entry dated 20.6.2017. It was, therefore, intimated to the authority that 32250 MT of goods have, therefore, been sold to the petitioners. In wake of such factual changes, a request was made for amending the IGM so as to enable consequential amendment to the Bills of Entry. Pursuant thereto, an application was made by the petitioner qua amendment of Import General Manifest (IGM). For amendment of IGM, various communications were addressed by the petitioners. It is the case of the petitioners that despite making regular follow-ups, there was no response from the respondent for ....
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....e was no fraudulent intention then he may permit to amend or supplement it. Therefore, the adjudication would only arise if there was fraudulent intention. In the present case, the name of the importer is sought to be amended in the IGM. It will not tantamount to major amendment and it should be permitted to be done without adjudication if there is no fraudulent intention. It was further submitted that reason behind amendment of IGM is only on account of commercial reasons. The purpose was to reflect the change in ownership of the goods so as to allow the true owner of the goods to take possession. The amendment in IGM would not result into revenue implications. 6. It was further submitted by Mr. Soparkar, learned Senior Counsel that Section 15 of the Customs Act provides for mechanism for determining applicable rates of duty on imported goods. In the instant case, the Bill of Entry for home consumption was filed in 2017. Therefore, in terms of Section 15 of the Customs Act, the date of duty would be 20.6.2017. Therefore, according to Mr. Soparkar, prayers as made in the present writ petition ought to be granted. 7. Per contra, Mr. Ankit Shah, learned advocate for the respondent ....
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.... customs automated system], allow an entry to be presented in any other manner: Provided further that] if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. [(3) The importer shall present the bill of entry under sub-section (1) of the day (including holidays) preceding the day] on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing: [Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for pres....
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....of the Bill of Entry, the ownership of the goods changed to the present petitioners. Present petitioner became importer as per Section 26 of the Customs Act and, therefore, he was directed to file a fresh Bill of Entry which the petitioner did under protest. Therefore, the core question would be the rate of duty applicable on the relevant date of Bill of Entry. 9.4 Section 12 of the Customs Act provides that the custom duty shall be levied at such rates as may be specified under the Customs Tariff Act, 1975. The rate of duty specified under Section 15 and the valuation of the goods entered for home consumption is prescribed under Section 46. Therefore, the question would be the rate of duty applicable to an imported goods and the rate of valuation in force. For applicability of the duty, the important aspect is that the date on which the goods entered for home consumption as per Section 46 and the date on which the Bill of Entry was presented. 10. It would not be material if the ownership changes hands thereafter and goods were subject to ownership to some another person. The rate of duty would be applicable on the date of presentation of the first Bill of Entry when it was filed....