Page 177 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] GREAT EASTERN SHIPPING COMPANY LTD. v. DEPUTY COMMR. OF CUS. IMPORT 567

12. Be it noted that the above provision of law is amended from time to
time and the period ‘at any time not exceeding thirty days prior to’ in the proviso
under sub-section (3) was inserted by the Finance Act w.e.f. 29-3-2018. Be that as
it may.
13. On a harmonious consideration of the facts in juxtaposition with the
provisions of law, it reflects that the imposition of the penalty or a direction to
the importer to pay charges is for contravention of the provisions of Sections 30
and 46 of the Act, which is prescribed, and not for absolving or discharging the
importer from the liability to present a bill of entry in the prescribed form. There-
fore, the contention of the petitioner that once penalty is imposed and deposited,
the petitioner is not required to present manually the bill of entry and, therefore,
the respondents ought to have considered the request of the petitioner for with-
drawal of the manual bill of entry, which was presented for regularisation, needs
no countenance.
14. The next question is as to whether the customs authorities are enti-
tled to assess the impugned vessel to duty, on the premise that the bill of entry is
filed in the year 2018, and also collect duties and tax prevalent in 2018 despite the
fact that the vessel is admittedly imported into the Indian waters on 28-5-2012
more particularly when the customs duties applicable at that point of time viz.,
28-5-2012 were ‘nil’ and when the integrated tax in terms of Section 3(7) of the
Customs Tariff Act, was a levy introduced only w.e.f. 1-7-2017.
15. Before proceeding further, it is necessary to refer to infra the rele-
vant provisions of law.
Customs Act, 1962
“Section 12. Dutiable goods. - (1) Except as otherwise provided in this
Act, or any other law for the time being in force, duties of customs shall be
levied at such rates as may be specified under the Customs Tariff Act, 1975
or any other law for the time being in force, on goods imported into, or ex-
ported from India.
Section 15. Date for determination of rate of duty and tariff valuation of
imported goods. - (1) The rate of duty and tariff valuation, if any, appli-
cable to any imported goods, shall be the rate and valuation in force, -
(a) in the case of goods entered for home consumption under sec-
tion 46, on the date on which a bill of entry in respect of such
goods is presented under that section;
(b) in the case of goods cleared from a warehouse under section
68, on the date on which a bill of entry for home consumption
in respect of such goods is presented under that section;
(c) in the case of any other goods, on the date of payment of
duty :
Provided that if a bill of entry has been presented before the
date of entry inwards of the vessel or the arrival of the aircraft
or the vehicle by which the goods are imported, the bill of en-
try shall be deemed to have been presented on the date of
such entry inwards or the arrival, as the case may be.
Section 2(15) “duty” means a duty of customs leviable under this Act.
Section 3(7) of the Customs Tariff Act : “Any article which is imported into
India shall, in addition, be liable to integrated tax at such rate, not exceed-
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