2001 (10) TMI 198

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.... ground that the Application for Import was not a valid duty-paying document, for inputs-credit under Rule 57G of the Central Excise Rules 1944. Hence the present appeal. 2. Examined the records and heard both sides. Ld. Consultant, Shri Ram Pal Singh for the appellants submits that an Application for Import in Form No. 89, prescribed under Notification No. 176-Cus dated 27-12-56 issued under Section 5(1) of the Land Customs Act 1924 by the Central Board of Revenue is a document to be treated at par with a Bill of Entry prescribed under Section 46 of the Customs Act 1962 and therefore, the said document is a valid duty-paying document for purposes of Rule 57G(2) of the Central Excise Rules 1944 as the Rule stood at the material time. On ....

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....tment shall, so far as it was not inconsistent with the provisions of the Customs Act, be deemed to have been issued under the corresponding provisions of the Customs Act. Ld. Consultant has contended that Section 5 of the repealed Land Customs Act (whereunder the aforesaid Notification No. 176 dated 27-12-56 was issued prescribing Form No. 89 for application for import) is a provision of law corresponding to Section 46 of the Customs Act 1962 which provides that a Bill of Entry shall be presented for the purpose of clearance, for home consumption, of goods imported. Ld. Consultant has attempted to elaborate this argument by submitting that an Application for Import under the aforesaid Notification should be treated on par with the Bill of ....