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2013 (6) TMI 370 - HC - CustomsImport of vessel for scrapping - who is the importer - sale it is for scrapping - ship breaking activity - foreign going vessel or not - Notification No.163/65 - held that:- it is apparent that by virtue of the provisions of Notification No.163/65-Cus., at the time when the ship was to be broken up, there was a deemed import of the ship for the purpose of breaking up. As held by the Supreme Court in the case of Jalyan Udyog (1993 (9) TMI 108 - SUPREME COURT OF INDIA) even a deemed import has to be given full effect. Thus, all the necessary concomitants which go with import, would be required to be followed even in the case of a deemed import. The respondent stepped into the shoes of Shipping Corporation of India who was the original owner of the subject vessel and as such, was liable to discharge all statutory duties in respect thereof. It is an undisputed position that it is the respondent-assessee who has filed the bill of entry, albeit at the instance of the customs authorities; however, it cannot be gainsaid that prior thereto the vessel had not been cleared for home consumption after the status of the vessel was converted to a vessel intended for breaking up. In the aforesaid premises, the respondent assessee squarely falls within the definition of “importer” as envisaged under sub-section (26) of section 2 of the Act. Even if notification No.163/65 did not expressly provide for filing of a fresh bill of entry, such requirement has to be read into it, inasmuch as a condition precedent for importing any goods is filing of a bill of entry. Therefore, the subsequent Notification No.16/2000-Cus only makes explicit what was otherwise implicit in the earlier notification. The Tribunal has misread the decision of the Supreme Court in the case of Union of India v. Jalyan Udyog (1993 (9) TMI 108 - SUPREME COURT OF INDIA) in holding that the date on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India. Decision of tribunal set aside - decided in favor of revenue.
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