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2019 (5) TMI 1361 - AT - CustomsLevy of duty - goods recovered from a ship that was wrecked off the shores of India - finalization of provisional assessment - HELD THAT:- The intent of importing the impugned vessel for breaking up is not on record to evince. Intent is an inextricable element of heading no. 8908 of the First Schedule to Customs Tariff Act, 1975 and, absent such qualification, the sole alternative is heading no. 8901 of the First Schedule to Customs Tariff Act, 1975 which cannot apply to wrecks. The impugned order has erred by considering only these two alternatives. The admittance of bills of entry to which section 21 of Customs Act, 1962 applies suffices for consideration of the third option. The disposal of articles that were landed India on salvage from the vessel would need appropriate treatment under Customs Act, 1962. There is no duty liability on goods that are not sought to be cleared for home consumption. Wrecks are not imported but any wreck or part thereof sought to be imported are. To that extent, remission on the wreck that remains has no consequence. The discharge of duty liability on the goods that were removed from the wreck and whose quantity or value is not in dispute, would be the appropriate discharge of appropriate duties. The impugned order is therefore set aside and remanded back to the original authority with a direction to restrict the decision to the contents of such bills of entry that were presented or such bills of entry that should have been presented under section 21 of Customs Act, 1962 - Appeal allowed by way of remand.
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