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2013 (11) TMI 1296 - AT - CustomsDuty demand - Penalty u/s 114A - Confiscation u/s 125(1) - goods used versus intended for use - Import of self propelled Tug Smit Jaguar, year Built 2009 with NASSAU Registry - Exemption under Notification No.21/2002 dt. 01.03.2002 at Sl. No. 216, List No. 12 and condition Sr. No. 31 - Violation of the condition of the Notification that the imported vessels has to be used only for petroleum operations - Held that:- the vessel imported by the appellants is for intended use in petroleum operations and the same was used for that purpose therefore, the appellants are entitled for exemption although the said vessel was used for salvage operations for the period of 22 days - Following decision in the case of Clough Engineering Ltd. [2005 (10) TMI 173 - CESTAT, MUMBAI] - Decided in favour of assessee.
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