2015 (12) TMI 479

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..... Srivastav, Adv., Ms. Sushma Manchanda, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Dr. Kailash Chand, Adv., Mr. Sujay Kantawala, Adv., Mr. Yugandhara Jha, Adv., Ms. Keki Vajpai, Adv. And Mr. Kunal Verma, Adv. ORDER The respondents herein imported barge in India. It was brought with diving equipments. These diving equipments were welded onto the barge at Abu Dhabi (UAE) for the .....

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..... the Show Cause Notice that Diving Equipments were liable to payment of duty and were also liable to confiscation under Section 111(d)(f) and (i) of the Customs Act, 1962 (hereinafter referred to as 'Act'). After hearing the respondents, the Commissioner confirmed the demand made in the Show Cause Notice by passing Order-in-Original dated 22.06.2000. Aggrieved by the said order, the respon .....

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..... ide impugned judgment dated 09.10.2006 holding that no question of law arises. Challenging that order, the present appeal is preferred by the Department. After going though the records and on the facts of this case, we are of the opinion that it is not even necessary to go into the question raised, viz., whether the aforesaid diving equipments could be treated as part of Stores under Section 2(3 .....

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