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2023 (7) TMI 840 - CESTAT BANGALOREBenefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel after filing reshipment application instead of Bill of Entry without paying any customs duty - foreign going status only for the duty-free supply of fuel and lubricants - levy of duty on goods other than fuel and lubricants - HELD THAT:- It is seen from the definition the Ocean Going Vessels includes scientific research vessel. And it is an admitted fact that FORV Sagar Sampada is a Scientific Research Vessel and hence, the question of not treating the appellant as an Ocean-Going Vessel does not arise. It is an Ocean-Going Vessel registered with the Director General of Shipping. Since, the Notification allows spares for repairs of ocean-going vessels by a ship repair unit registered with the Director General of Shipping, Government of India, and the question of denying this benefit does not arise. It is also seen from the records that F. No. 354/39/2010-TRU dated 10.05.2010, the letter categorically mentions that vessel Sagar Sampada is an Ocean-Going Vessel which is eligible for import duty exemption in respect of spares, parts and other specific items for repair of the vessel under Notification No.21/2002-Cus. dated 1.3.2002. The impugned order is set aside and the appeal is allowed.
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