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2014 (12) TMI 617 - AT - CustomsConfiscation of vessel - Redemtion fine u/s 125 - Fine and penalty - Held that:- It is evident that the charge against the appellant is that they did not file IGM or Bill of Entry when the vessel first arrived at Sikka Port on 14/11/2010. Sikka port is situated in Gujarat and, therefore, offence, if any, has taken place in Gujarat. The Customs Commissioner at Bombay does not have jurisdiction over the Sikka port and, therefore, he could not have issued any show cause notice proposing confiscation and imposition of penalty in respect of an act which was committed beyond his jurisdiction. On this ground alone, the impugned order is liable to be set aside. Vessel, even if treated as 'goods' were not liable to any Customs duty as the same was exempt from payment of duty under Notification No. 21/2002-Cus. Thus, the total duty implication was nil. Therefore, the vessel could not be considered as 'dutiable goods', in the light of the apex Court's decision in the case of Associated Cement Companies, cited [2001 (1) TMI 248 - Supreme court of India], and the Tribunal's decision in the case of Jay AR Enterprises (2006 (12) TMI 292 - CESTAT, CHENNAI). If the goods are not dutiable, and there is no prohibition in importing oil tankers to India, the provisions of Section 111(f) are not at all attracted. Consequently, the appellant is not liable to any penalty under Section 112(a)(b) of the Customs Act, 1962 either. - Decided in favour of assessee.
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