Page 173 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] GREAT EASTERN SHIPPING COMPANY LTD. v. DEPUTY COMMR. OF CUS. IMPORT 563

tions to assess/reassess the vessel nor issued a closure report post payment of
penalties as per the order levying penalties. The vessel is imported to India in
May, 2012. The respondents are seeking to assess/re-assess the vessel imported
to India in May, 2012, only for the reason that Integrated Tax @ 5% is imposed on
the levy of vessels falling under Chapter Heading 8901 when imported into India
for the first time on or after 1-7-2017 in terms of Section 3(7) of the Customs Tariff
Act, 1975. The levy of integrated tax was only introduced w.e.f. 1-7-2017. Hence,
it is wholly inapplicable to the import of the vessel made in May, 2012 by the pe-
titioner. The vessel has been operating as a conveyance as defined under Section
2(9) of the Customs Act, 1962. Being aggrieved of the actions of the customs au-
thorities, the present writ petition is filed.’
4. On 19-12-2018, the then High Court of Judicature at Hyderabad for
the State of Telangana and the State of Andhra Pradesh granted an interim order
while posting the matter to 21-1-2019. The said order reads as under :- “In the
meantime, further proceedings pursuant to the notice, dated 10-12-2018, issued
by the Assistant Commissioner of Customs shall be put on hold.” The said inter-
im order is being extended from time to time and is in force.
5. The case of the respondents 1 & 2 and the submissions made on their
behalf are as follows :- ‘The petitioner’s contention is that since the vessel was
imported in May, 2012, and since the petitioner was penalised for non-filing of
bill of entry, the impugned goods cease to be imported goods in the year 2018
and, therefore, the provision of Section 15 of the Customs Act, 1962, has no appli-
cation. The petitioner is obliged to file bill of entry on import of the vessel in the
year 2012 and self-assess the duties leviable on the same and seek an order for
home clearance from the proper officer under the provision of Section 47 of the
Customs Act, 1962. The petitioner failed to discharge the said obligation. There is
transgression of law. The vessel is yet to be cleared for home consumption and
remained an imported goods. It is the obligation of the petitioner to file a bill of
entry and clear the goods for home consumption. When a bill of entry is filed, the
rates of duty and tariff valuation prevalent as on the date of filing are to be levied
in terms of Section 15 of the Customs Act, 1962. The bill of entry for home con-
sumption was filed, on 10-7-2018, seeking clearance of the imported goods under
Section 47 of the Act. Allegation that respondents sought to file bill of entry in
2018 to collect duties prevalent in 2018 is mischievous. It is in discharge of the
obligation, the petitioner filed the bill of entry as is evident from the letter, dated
14-8-2018. The proper officer is yet to pass an order under the provision of Sec-
tion 17(2) of the Customs Act, 1962, assessing the vessel. A personal hearing was
afforded. A blatant transgression of the provisions of law was committed by the
importers. The same is being dealt with in a fair and just manner. Ignoring the
mechanism built in the law, the petitioner is seeking redressal by invoking ex-
traordinary jurisdiction of this Court on their imagined grievance when the due
process of law was being undertaken and being attempted to be completed by
the respondents. As per the provisions of the Act, on import of vessel into India,
the importer is under an obligation to make a declaration under Section 30 of the
Customs Act, 1962 and it is an intimation about the arrival of the vessel. A decla-
ration under Section 46 of the said Act is also necessary. It is a declaration with
the details of the value and classification of the goods in the form prescribed (the
bill of entry) for self-assessment. On filing of such declaration, the proper officer
EXCISE LAW TIMES  15th May 2020  173