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2010 (2) TMI 6 - SC - CustomsShip Spares - Wrong availment of benefit of exemption notification - Notification No.211/83-Cus dated 23rd July, 1983 - import of multiple consignments of engineering cargo as "Ship Spares" – held that - It is evident that the unequivocal stand of the appellant was that the material imported by them was installed/used for repairs of ocean going vessels directly by them with the assistance of M/s Elektronik Lab, an authorised agent in India of the foreign supplier from whom the appellant had imported the goods - the Revenue produced sale invoices and delivery challans, showing sale of imported cargo by the appellant to M/s Elektronik Lab, who in turn, sold these goods to the ship owners for which necessary documents, such as, bills were raised - before the High Court an unsuccessful attempt was made to lay more emphasis on exemption from payment of customs duty on eight consignments in terms of Sections 54 and 69 of the Act (export of warehoused goods) and not under the Exemption Notification No.211/83-CUS dated 23rd July, 1983 – Appellant is not entitled for exemption – order of settlement commission and high court maintained. – decided in favor of revenue.
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