2005 (2) TMI 268

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....is is a Revenue appeal against the order of the Commissioner (Appeals). The impugned car was imported in 1989 under cover of ATA CARNET. The car has been subsequently allowed to be redeemed on payment of duty and redemption fine. 2. The dispute in this case relates to determination of the relevant date for the purpose of determining the rate of duty. The Commissioner (Appeals) held the view tha....

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.... clearly states that when the goods are entered for home consumption, the rate of duty shall be on the date on which a Bill of Entry is presented under Section 46. In the case of import of the impugned car, there was no necessity for filing a Bill of Entry nor any Bill of Entry was filed. The Commissioner (Appeals) has also correctly held that use of Form X for clearance of baggage items was follo....