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2015 (12) TMI 1579 - AT - CustomsConfiscation of vessel – Classified as ‘Happy Success’ under CTH 8904 or as Supply Vessel under CTH 8901 – N/N. 21/2002-Cus – Held that: - various statutory authorities have categorically certified the description of subject vessel as ‘Supply Vessel’. In the certificates shown at Sl. No. (i),(ii) and (iv), the survey of the vessel was also conducted and thereafter the classification of subject vessel was made as ‘Supply Vessel’. On going through the judgments on the identical issues, it is found that in the case of Hull Offshore Ltd. v. Commissioner of Customs (Import), Mumbai [2013 (10) TMI 409 - CESTAT MUMBAI], the classification of the vessel was decided on the basis of various certificates of different statutory authorities similarly. In the present case also the same authorities classified the subject vessel as ‘Supply Vessel’. Hence the certification of the various above authorities that the subject vessel is a Supply Vessel is absolutely in the line of the above judgment. Discrepancy in the Memorandum of Agreement is due to inadvertence – at some page it was mentioned as “Ocean Going Utility-cum-Offshore Supply Vessel” while in other it was described as “Steel Tug MV NAVIS SUCCESS”. In the same agreement “Supply Vessel” was mentioned and the same gets confirmed on the basis of other various certificates, which establish that the Steel Tug was mentioned due to inadvertence. Therefore when statutory bodies classified the vessel as ‘Supply Vessel’, no weightage can be given to an inadvertent mistake appearing in MOA. Printout of various website - vessel categorized as Offshore Tug/Supply Vessel. Held that: - the website is neither of the supplier nor of the appellants, it is maintained by some third party. Moreover when there are many statutory authorities certified the subject vessel as Supply Vessel, only unauthenticated website data can not be given credential. Chartered Engineer’s report - from any material it could not be proved that the vessel has ever used as Tug. On the contrary, ample of evidences prove that the vessel is ‘Supply Vessel’ and used as ‘Supply Vessel’. As regard Winch on the vessel, this alone is not sufficient to conclude the classification of the vessel as Tug. Even though the vessel has winch, this will not suffice to hold the classification of vessel as Tug. As regard non-filing of Bill of Entry - once goods is exempted by customs exemption notification, non-filing of Bill of Entry at the time of import is merely a procedural lapse as there is no mala fide intention of the appellant as no benefit accrues to the appellant by non-filing of Bill of Entry. Vessel correctly classified as supply vessel – confiscation of vessel lapses – decided in favor of appellant.
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