Decided on July 14,1961

G Dass And Company Appellant
D P Anand Respondents


- (1.) This appeal from the judgment of Sinha, J. involves the interpretation of two sections of the Sea Customs Act, namely, Sections 37 and 86. The material portion of Section 37 runs as follow: The rate of duty and the tariff-valuation (if any) applicable to any goods imported shall be the rate and valuation in force on the date on which the bill of entry thereof is delivered to the Customs Collector under Section 86. Explanation.-A Bill of entry shall, for the purposes of this section, be deemed to be delivered when it is first presented to the proper officer of Customs.
(2.) Then Section 86: The owner of any goods imported shall, on the landing thereof from the importing ship, make entry of such goods for home consumption or warehousing by delivering to the Customs Collector a bill-of-entry thereof in duplicate, in such form and containing such particulars, in addition to the particulars specified in Section 29, as may, from time to time, be prescribed by the Chief Customs Officer. The particulars of such entry shall correspond with the particulars given of the same goods in the manifest of the ship.
(3.) The facts, leading to the making of the application which was ultimately rejected by Sinha, J. are as follows: The Petitioner Appellant carries on business as an exporter and importer of betelnuts and had imported split betelnuts from Penang under a Bill of Lading, dated April 15, 1955, the consignor being T. N. Sharma Ltd. The goods were loaded on the vessel "S. S. Eastern Queen" which entered the Port of Calcutta on or about April 27, 1955. There is no dispute that on the date when the vessel entered the Port, the rate of duty payable on these goods was Re. 1 per lb. By a Notification of the Government of India, Ministry of Finance (Revenue Division) Notification Custom No. 82, dated the 30th of April, 1955, and published in Pt. II, Section 3 of the "Government of India Gazette, "Extraordinary," the said duty payable on goods of the above class was reduced to 12 annas per lb.;

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