9911796707
TMI Blog2007 (2) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp;This appeal is filed by the appellant against the Order-in-Appeal dated 7-7-2005. 2. The relevant facts of the case, in brief, are that the appellant filed an ex-bond bill of entry No. 780497 dated 31-3-2005 for the clearance of the goods declared as "Freon 22 (Ship stores)" from Dubai, United Arab Emirates. A show cause notice dated 7-4-2005 was issued proposing confiscation of goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion/prohibition as provided under clause 3(d). He submits that clause 3(2)(b) of Order, 1993 indicates that "outgoing vessels" cover also "coastal vessels". In this connection, he relied upon the decision of the Hon'ble Supreme Court in the case of Union of India v. V.M. Salgaoncar & Bros. (P) Ltd., 1998 (99) E.L.T. 3 (S.C.). 4. The learned D.R. reiterates the findings of the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s constituting the stores or equipment of any outgoing vessel or conveyance." 6. It was contended by the learned Advocate of the appellant that the benefit of clause 3(2)(b) of Order, 1993 would be applicable to vessels on a coastal run. The Hon'ble Supreme Court in the case of Union of India v. V.M. Salgaoncar & Bros. (P) Ltd. (supra) held that for all practical purposes, words "sea" and "o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, the present case be examined in the light of the decision of the Hon'ble Supreme Court as to whether the benefit of clause 3(2)(b) of Order, 1993 would be applicable to vessels on coastal run, as claimed by the appellant. Accordingly, I set aside the impugned order and remand back the matter to the Commissioner (Appeals) for deciding the matter afresh after providing an opportunity of persona ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
