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2012 (8) TMI 631 - AT - CustomsConfiscation of vessel and penalty imposed - alleged violation of Section 111 of Customs Act - Tug Century Star-1 which had towed the vessel Pandav-4(seized) had also towed a Barge (impugned vessel) during the month of November, 2008 - Held that:- It is found that appellants have claimed that the Dumb Barge was imported into India in the year, 2006 pursuant to permission of DG-Shipping's order dated 09.10.2006. Thereafter, the Barge was converted for coastal run by virtue of the permission granted by the Deputy Commissioner of Customs, Paradip dated 20.10.2006, upon payment of duty on entry of the vessels and the permission for carrying cargo to Chittagong was also granted to the Tug and the Barge by the Jurisdictional Customs Authorities. In such circumstances, it is settled law for movements/voyages in or out of the country the Barge, in any event, becomes a foreign going vessel and cannot be said to be imported goods. It is a settled principle that in case the duty has already been suffered, it cannot be demanded again. The penalty is linked with the demand of duty, which will depend on the outcome of the reconsideration. In these circumstances, the case is remanded to the Original Authority to re-examine the above aspects
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