TMI Blog2015 (10) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... licy issued by office of DGFT is binding on Customs – As imports under ITC(HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in vessels brought in for breaking up, cannot be held as liable for confiscation under Customs Act, 1962 and no penalties upon appellants are imposable – In view of decision of Tribunal appeals are allowed – Decided in favour of Assesse. - Appeal No. : C/12101,12246,12247,12400,12451,12990,13125, 12320,12399,11577,11973,12701,12800, 13123, 12948,13328,12801/2014, C/14092-14095/2013 - ORDER No. A/10430-10446/2015 - Dated:- 28-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Shri Rahul Gajera, Advocate For The Respondent : Shri J. Nair, Authorised Representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the identical issue, set-aside the redemption fine and penalty in the case of A G Enterprises and Others vs. Commissioner of Customs (Prev.) Jamnagar, vide final order No. A/11210-11318 of 2014 dated 08.7.2014. The relevant portion of the said decision is reproduced as under:- 4.2 As per the above provisions of Foreign Trade Policy any doubt regarding classification of any item in ITC (HS) or HPBv1 or HBPv2 or schedule of DEPB Rates should be referred to DGFT whose decision shall be final and binding. As per the clarification/opinion of Joint Director General of Foreign Trade New Delhi, surplus fuel stored in fuel tanks of vessels/ship brought for breaking up is classifiable under 89.08 along with the main vessel. In this regard, Para 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under ITC (HS) and the ITC Policy. 5. In view of above, an opinion/clarification issued by Joint DGFT has to be considered as a clarification issued by DGFT will be binding on the customs so far as ITC restrictions are concerned under Foreign Trade Policy. However, the same clarification issued by DGFT may not be binding on the Customs for the classification of the same goods under the Customs Tariff Act which is the sole domain of the Customs Authorities. However, so far as classification of the ships/vessel, brought in for breaking up along with surplus fuel, will have to be considered classifiable under Heading 89.08 of the Import policy as an integral part of the vessel/ship, as per opinion given by DGFT under F.No.IPC/4/5( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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