Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 73 - AT - CustomsJurisdiction - import of vessel ‘MT Navdhenu Sana’ - smuggled goods - Held that: - We find that in the case of Shipping Corporation of India [2014 (12) TMI 617 - CESTAT MUMBAI] and Samson Maritime Ltd. & anr. v. Commissioner of Customs (Import), Mumbai [2015 (11) TMI 1023 - CESTAT MUMBAI], the issue of duty liability was also considered along with the issue of jurisdiction. So it is here, too, as the appellant has claimed to be a ‘foreign-going vessel’ which, while on foreign run, was compelled to make landfall at Mumbai owing to emergency. Appropriately, the decision of this Tribunal in Shipping Corporation of India v. Commissioner of Customs (Import), Mumbai [2014 (12) TMI 617 - CESTAT MUMBAI], will apply to the present case, where it was held that the vessel could not be considered as ‘dutiable goods’ - if the goods are not dutiable, and there is no prohibition in importing oil tankers to India, the provisions of S`ection 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 - appeal allowed - decided in favor of appellant-assessee.
|