The companytention of the respondent was that as the bill of entry was filed on 3rd October, 1986 and entry inwards was granted to the vessel under Section 31 1 of the Customs Act, therefore that was the date which was relevant for the purposes of determining the rate of Customs duty and auxiliary duty which was payable.
It is on 3rd October, 1986, when the companycessional rate of duty at the rate of 10 per cent was applicable, that the customs authorities on the import manifest filed had granted entry inwards.
On 6th October, 1986 by separate numberifications the duty of Customs stood increased to 60 per cent and auxiliary duty to 40 per cent.
The bill of entry was subsequently, at the instance of the customs authorities, amended by the steamer agent on 6th October, 1986 by supplementary manifest.
On 7th October, 1986 the bill of entry was charged on the basis of 10 per cent basic Customs duty.
The question involved is what rate of duty was to be charged on the goods imported by the respondent.
It seems that enhanced duty was paid by the importer and thereafter application for refund was filed.
On that date, the bill of entry had been filed.
