Law: Customs Act, 1969

Section: 30

(a) Administration of justice---- Law as in force on the date of commission or omission of an act and the date on which a right accrues to a person or liability is incurred, is the relevant law and not the law as in force at the time of hearing of a case at original stage or appellate one---Numerous and frequent amendments take place in tax laws, therefore, all the Advocates practising on tax side are specially required to keep them abreast of all changes in law and the law as in force on the date when a tax is to be levied, failing which the miscarriage of justice is bound to occur. (b) Customs Act (IV of 1969)--- ----Ss.30 & 79---Legislative history of Ss.30 & 79 of the Customs Act, 1969 recorded. (c) Customs Act (IV of 1969)--- ----S.79(2) [as stood in June/July, 1993]---Time for filing of Bill of Entry---Scope and principles. A perusal of subsection (2) of section 79 as it stood in the months of June and July, 1993 shows that a bill of entry under, subsection (1) of section 79, could be presented at any time after the delivery of the manifest. However, under proviso the appropriate officer was empowered, in any special circumstances to permit bill of entry to be presented before the delivery of the manifest. At the relevant time a bill of entry could not be filed before the delivery of manifest, as a matter of right. It could be filed with the permission of the appropriate officer. In the present case no material has been produced and there is nothing on record from which it could be examined whether the bill of entry was filed on 23-6-1993 before the delivery of manifest, with the permission of appropriate officer or without the permission of appropriate officer. However, keeping in view the principle that when there is any ambiguity, it is to be resolved in favour of an assessee and not the State, it has been held that when the department has alleged that the bill of entry was filed on 23-6-1993 and the concerned group finalised the assessment on the same date, it was filed with the permission of the appropriate officer. Thus, the bill of entry was lawfully filed on 23-6-1993. (d) Customs Act (IV of 1969)---Ss. 30 [as stood in 1993] &…

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