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2015 (5) TMI 960 - CESTAT AHMEDABAD

2015 (5) TMI 960 - CESTAT AHMEDABAD - TMI - Imposition of redemption fine - appellant imported vessels, ships for breaking purpose only and not for trading - Held that:- Tribunal in the case of RK Industries and Others Vs. CEC., Jamnagar [2015 (9) TMI 369 - CESTAT AHMEDABAD] set aside redemption fine and penalty. The Tribunal followed the earlier decision in the case of AG Enterprises and Others VS. CC (Preventive), Jamnagar, [2014 (8) TMI 44 - CESTAT AHMEDABAD] - Redemption fine and penalty is .....

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nd that the appellant filed this appeal for setting aside of the redemption fine and penalty. The appellant imported vessels, ships for breaking purpose only and not for trading. The Adjudicating Authority imposed redemption fine and penalty for violation of the import/export policy. It was found that there was Diesel Oil (HSD, LDO) in the vessel imported for scrapping. 3. We find that on the identical issue, the Tribunal in the case of RK Industries and Others Vs. CEC., Jamnagar vide FO No A/10 .....

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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 18 & 19 of case 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 b .....

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