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2016 (11) TMI 1269 - AT - CustomsConfiscation of imported ship - Import of ship in violation of ITC provisions - the appellant vide letter dated 20.09.2004 requested the revenue to allow the said vessel to be scrapped and broken, and sought permission to file a bill of entry for this purpose. Since Marmagoa port, where the bill of entry was filed, was not designated port for braking up of ships, the revenue rejected the application for such conversion and adjudged the issue as per ITC provisions - Held that: - Proviso to the said section clearly indicates that the importer can waive the show-cause notice. In the instant case the importer has waived the show-cause notice, therefore, it is not necessary that a show-cause notice be issued before confiscation. It is seen that the motor tanker imported by appellants is powered by 2000BHP engine. In this circumstance, it cannot be said that the said motor tanker is not navigable. In the instant case the engine have been found not in working condition therefore, appellant had obtained a permission to tow the tanker from Marmagoa to Alang - It can be seen from the definition that the term “vessel” includes any ship, boat, sailing vessel or other description of vessel used in navigation. Motor tanker would be covered in the definition of vessel - appeal dismissed - decided against appellant.
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