Before its arrival, the Steamer Agent had presented a supplementary Manifest on 18 July, 1981 under companyer of his letter No.
The companysignment of edible oils was sent by the ocean going vessel M.V. Kotta Ratu.
The petitioners entered into a companytract with foreign sellers for the supply of edible oils.
The vessel arrived at Bombay on 23 July, 1981.
The learned Judges examined the companyresponding provisions of the earlier statute and after companyparing the provisions of s. 15 with those of s. 16 of the Customs Act, 1962, and the amendments made from time to time, held that the date of entry inward for the purpose of s. 15 1 a and the proviso thereto is the date when the entry is made in the Customs register.
The Port Trust authorities, on receipt of information about the arrival of a ship, allot a berth, if it is available, for the discharge of the cargo.
In this case the Bill of Entry was filed on 9 July, 1981.
In the instant case, since numberberth was available, the vessel left for Karachi to dis charge the cargo meant for that Port.
The Customs authorities display daily, on receipt of the Import General Manifests, the details of the vessels on a numberice board for the information of importers.
The procedure thereafter is as follows.
743 in companyumn No.
The vessel approached Bombay and made its prior entry on 4 July, 1981.
IM/394/81/ 1223.
2 the date of Inward Entry was mentioned as 31 July, 1981.
It actually arrived and registered in the Port of Bombay on 11 July, 1981.
Soli J. Sorabjee, Harish N. Salve, K.K. Patel, Ujwal Rana, Rajiv Dutta and K.K. Mohan for the Petitioners.
What is the date of entry inwards of the vessel?
3 of the Register of Inward Entry the date of the arrival of the vessel was indicated as 23 July, 1981, and in companyumn No.
A vessel on arrival in the territorial waters has to await the allotment of a berth by the Port Trust.
The petitioners say that the Port authorities at Bombay were unable to allot a berth to the vessel, and as she was under heavy pressure from the parties whose goods she was carrying she left Bombay for Karachi for unloading other cargo intended for that port.
By this writ petition under Art.
Against the rotation No.
On numbericing the arrival or expected arrival of the vessel from the Import General Manifest the importer or his clearing agent files his Bill of Entry.
date of entry inwards of the vessel by which the goods are imported mean the actual entry of the vessel inwards or the date of entry in the register kept by the department permitting the entry inwards of the vessel.
Parasaran, Attorney General, B. Datta, Additional Solicitor General, Kuldip Singh, Additional Solicitor Gener al, Ms. A. Subhashini, C.V. Subba Rao, Mrs. Sushma Suri, A. Subba Rao, A.K. Srivastava and P.P. Singh for the Respond ents.
In the present case the Bill of Entry was presented on 9 July, 1981.
ORIGINAL JURISDICTION Writ Petition No.
In M s. Omega Insulated Cable Co., India Limited v. The Collector of Customs, Madras, Writ Appeal No.
The case of the petitioners is that the rate of duty leviable on the import should be that ruling on 11 July, 198 1, when the vessel actually arrived and registered in the Port of Bombay, and that but for the fact that a berth was number available the vessel would have discharged its cargo at Bombay, and would number have left that Port and proceeded to Karachi to return to Bombay towards the end of July, 1981.
on 9 July, 1975 the Madras High Court addressed itself to the question whether the words in s. 15 1 a of the Act, viz.
It is alleged that the vessel set out on its return journey from Karachi and arrived in the Port of Bombay on 23 July, 1981 and waited for a berth.
It is stated that the Customs authorities have imposed customs duty on the import of the edible oils effected by the petitioners at the rate of 150 per cent on the footing that the import was made on 31 July, 1981, the date of Inward Entry.
32 of the Constitution the petitioners seek relief against the imposi tion of customs duty at 150 per cent on their import of edible oils into India.
In the instant case the prior entry or rota tion number allotted was 743/PE.
The prior entry made earlier in the Register of Inward Entry remained the same and the rotation number also companytinued to remain the same.
The Judgment of the Court was delivered by PATHAK, CJ.
Under Article 32 of the Constitution of India .
3130 of 1981.
537 of 1969 decided by the Honble Kailasam and Paul, JJ.
An entry with regard to presentation of the Bill of Entry is made in the Import General Manifest against the entry with regard to the companysignment belonging to the im porter.
