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TMI Blog2015 (10) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions/ stores lying on the vessels under respective tariff heading. There is no dispute that the Marine Gas Oil (MGO) and High Speed Diesel (HSD) were cleared on payment of duty. Adjudicating authority confiscated the goods for violation of the ITC policy and also imposed redemption fine and penalty on the ground that the import of HSD and LDO is not free and subject to import policy conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law Cine Land Vs CC Chennai (supra), relied upon by the appellants, following has been held by CESTAT Chennai:- "18. We find that the appellants had applied to the? DGFT, New Delhi for a Merely because the reply was signed by the JDGFT, its validity cannot be discarded. The JDGFT is a Senior Officer in the office of the DGFT. The reply is from the DGFT as per the letter-head. Therefore, obviousl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by JDGFT. 19. We also find that it is now a well settled law? that clarifications on Import Policy issued by office of DGFT is binding on Customs as far as ITC Policy is concerned in view of the decisions cited by ld. Senior Advocate supra, .clarification on these items- classification under ITC (HS) and the ITC Policy." 5. In view of above, an opinion/clarification issued by Joint DGFT has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reaking up, cannot be held as liable for confiscation under Section 111(d) of the Customs Act, 1962 and no penalties upon the appellants are imposable in the present appeals under Section 112(a) of the Customs Act, 1962. It is also relevant to mention that no ITC action is taken by the Revenue when an ocean going vessel is converted into coastal run vessel and only duties are paid on the fuel used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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