Only paid members can access this page.
2012 (2) TMI 220 - BOMBAY HIGH COURT
Great Offshore Limited & Others Versus The Commissioner of Customs (Import) & Others
Ocean going vessels – seizure for not filing B/E for home consumption - provisional release of vessels ordered subject to conditions including condition of payment of duty – vessels imported prior to 2001 – exemption from custom duty on the date of initial import – assessee contesting payment of duty – Held that:- Revenue is not justified in demanding the duty for provisional release of the vessels when, prima facie, it is not in dispute that on the date of initial import of these ocean going vessels, there was total exemption from payment of duty and customs authorities were also under the belief that it is not necessary to file B/E, where there is total exemption.
Since the issue is yet to be adjudicated hence petitioner is directed to file B/E for home clearance of each of the vessels in question without payment of any duty and other conditions as stipulated in order for provisional release. No opinion is expressed on merits of the case.