TMI Blog2007 (6) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T) (Oral)]. - This is an appeal filed by Revenue. M/s. Frontier Aban Drilling (India) Ltd., Chennai ( FADIL ), imported through Cuddalore a drill ship under Bill of Entry No. 8/2002-03, dated 29-6-2002. The drill ship of value Rs. 148.92 crores meant for Oil Well Drilling Operations was imported availing exemption under Notification No. 21/2002-Cus., dated 1-3-2002 (Sl. No. 216). FADIL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of the goods imported. The Commissioner found that the impugned goods could not be re-exported as they were irretrievably lost in the high seas after 133 days of use in connection with the petroleum operations. He found that in not re-exporting the subject goods there was no violation of any conditions of the exemption Notification at any point of time. The impugned goods were put to intended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the goods have been confiscated but allowed to be re-shipped on payment of fine are found missing at the time of re-shipment, the law ministry has observed that .. The liability for duty on missing goods will, however not arise in case of legal shortages" and found that the accessories lost in operation in the subject case could be treated as legal shortage and dropped the proposals made in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for exemption benefit. The Commissioner s decision to treat the impugned goods as legal shortages is consistent with instructions contained in the appraising manual in relation to the goods confiscated and required to be re-exported. The Commissioner had also considered the case law AIR 1974 S.C. 1982 and AIR 1957 T.C. 171, which laid down the ratio that the law does not compel a man to do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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