TaxTMI 
TaxTMI 
2006 (2) TMI 181
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....19, 2003 passed by the Commissioner of Customs (Appeals), Kolkata refusing the claim of refund of the appellant herein. 2. The facts giving rise to filing of the present appeal may be summarised thus : (a) The appellant on or about November 15, 2001 imported 12 cases of Model G-1518-AT-Planetarium Instrument System with 13 Panorama Screens and other accessories for the purpose of establishing a Planetarium in Lucknow for promoting and disseminating scientific education, knowledge and information amongst all the section of the society, students and research scholars. (b) On January 30, 2002 the appellant filed ex-bond bill of entry to avoid further i....
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....bunal dismissed the appeal observing that the appellant had filed the bill of entry with all the required formalities for de-bonding and clearance of the goods on 11th February, 2002 and consequently, the goods were deemed to be cleared on 11th February, 2002 and the Godown keeper was holding the goods on behalf of the appellant. The Tribunal, thus, came to the conclusion that the rate of duty that would be applicable is the one prevalent on 11th February, 2002, and the appellant cannot take advantage of the subsequent Exemption notification dated 1st March, 2002. 4. Being dissatisfied, the appellant has come up with the present appeal. 5. Mr. Chowdhury, the learned Advocate appearing on behalf of the appellant, has laboriously conten....
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....he Appellant under Section 49 of the Act but in spite of giving opportunities of producing records, ultimately, could not produce any such application showing prayer for warehousing the goods. 8. Therefore, the only question that arises for determination in this appeal is whether the appellant is entitled to get the benefit of notification of Exemption issued on 1st March, 2002 when he got actual delivery from the custody of the Port authority on 22nd March, 2002. 9. For the purpose of appreciating the question involved herein it will be profitable to refer to Section 15 of the Act and the same is quoted below : "15. Date for determination of rate of duty and tariff valuation of imported goods. - (1) The rate of duty and tariff val....
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....ct because in this case on its prayer the goods were warehoused in accordance with the provision of Section 49 of the Act and such being the position, the goods cannot be stated to be warehoused within the meaning of sub-section (1) of Section 15 of the Act although those were really in the warehouse. 12. We were ready to accept the contention of Mr. Mukherjee if his client could convince us that any such application under Section 49 of the Act was ever filed on behalf of the appellant and on the basis of such application, the goods were kept in the warehouse. We have already pointed out that in spite of giving repeated opportunities, the respondent could not produce any such application. In such a situation, we are left with no other al....