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Commissioner of Customs Versus Arcadia Shipping Ltd. & Ors.

2015 (12) TMI 479 - SUPREME COURT

Import of Barge - Claim of exemption under Notification 20/99-CUS 28.02.1999 classifying under Chapter Heading 8901.90 - no declaration in respect of diving equipments was made - Held that:- It is not even necessary to go into the question raised, vi .....

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at Sikka port in India. The diving equipment remained welded to the barge and was only used insofar as the barge is concerned which was to be used at Sikka port. It was granted exemption and barge was working in Sikka port from 27.12.1998 to 27.08.19 .....

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i And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Ashok K. Srivastava, Adv., Mr. Subas C. Acharya, Adv., Mr. D. K. Srivastav, Adv., Ms. Sushma Manchanda, Adv. And Mr. B. Krishna Prasad, Adv. For the Responde .....

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re welded onto the barge at Abu Dhabi (UAE) for the project work. It has come on record that this welding was necessary for diving operation to be conducted and was done in December 1998 at Abu Dhabi prior to the import of the barge with the said equ .....

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dated 18.01.2000 was issued to the respondents by the Deputy Commissioner of Customs on the ground that no declaration in respect of diving equipments was made. The Commissioner charged the respondents on the suppression of facts on the aforesaid gr .....

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e 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 respond .....

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39; under Section 2(38) of the Act would indicate a wide range of equipments for use in a vessel, whether fitted or not, and on that basis, held that since the diving equipment was used in a vessel, these shall be included in the definition of Stores .....

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er, which has been dismissed by the High Court vide 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 .....

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