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Showing contexts for: Customs 2017 in The Commissioner Of Customs vs M/S.Shadi Ram & Sons Pvt. Ltd on 31 August, 2020Matching Fragments
5. The vessel was granted inward entry on 08.11.2017 at 12.50 Hrs and on the same day, the notification bearing No.84/2017-Customs dated 08.11.2017, came to be issued imposing a duty of 50% on the commodity imported (at 22.15 Hrs). Out of charge was given on 14.11.2017 and the part of the cargo of the yellow peas was moved to the private warehouse by the respondent without payment of duty and on 16.11.2017, the officers of the Directorate of Revenue Intelligence (DRI), Tuticorin, seized the entire cargo lying in the said place on the ground that the goods were non-duty paid in terms of the above said notification No.84/2017- Customs dated 08.11.2017.
11. Per contra, Mr.N.Viswanathan, learned Counsel appearing for the respondent/importer would submit that in compliance of the direction issued by the CESTAT is the subject matter of challenge in the statutory appeal. The Commissioner of Customs have passed the order No.12/2018, dated 15.10.2018 and the order is extracted below:-
“(i). I deny the exemption from payment of Basic Customs Duty claimed on the import goods "Ukranian origin Yellow Peas in bulk new crop 2017 year" under Serial No.20 of the Notification No.50/2017-Customs dated 30.06.2017 as Peas (Pisumsativum) was excluded from Serial No.20 of Notification No. 50/2017-Customs dated.30.06.2017 vide Notification 84/2017- Customs dated 08.11.2017.
(ii). I order that the date of Port Entry inwards i.e., 08.11.2017 for the vessel MV RIVA WIND entered by the proper officer in the EDI system after completing the boarding formalities at anchorage on 08.11.2017 is the actual date of entry inwards and same has to be taken into account as the date for assessment of the customs duty as per the Notification No.84/2017-Customs dated 08.11.2017 read with proviso to the Section 15 of the Customs Act, 1962.
12. This Court has carefully considered the rival submissions and also perused the materials placed before it.
13. It is an undisputed fact that, prior to the notification No.84/2017- Customs dated 08.11.2017, the import of yellow peas was not liable for payment of duty. According to the learned Counsel appearing for the respondent/importer, the notification No.84/2017-Customs dated 08.11.2017, came to be published at 22.15 Hrs., whereas, the formalities regarding assessment of Bills of Entry have completed much earlier at 12.50 Hrs., on 08.11.2017.