9911796707
TMI Blog2016 (2) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... a bare-boat charter. This was on the basis of permission obtained from DG, Shipping, on 31.10.2010 05.12.2000 IGM No.8191 was filed with Customs House, Mumbai 06.12.2000 Vessel arrived in Mundra, IGM 188A was filed with Mundra Customs House. 05.02.2001 Tug was converted from "foreign going vessel" to "coastal run vessel". A Bill of Entry was filed for stores and bunkers and appropriate duty was paid. On this date, the effective duty payable on tug is Nil by virtue of exemption from payment of BCD, vide Notification No.16/00-Cus (Sl.No.298). Tariff rate of Excise duty was Nil, for goods falling under Heading 89.04. 16.07.2001 The Appellants purchased the said tug from original importer i.e. M/s Great Eastern (Fujairah) LLC-FZC, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1962 envisages any 'dutiable or prohibited' goods required to be mentioned under the Regulations in an import manifest or import report which are not so mentioned, as liable to confiscation. c) At the time of import i.e. 05.12.2000 the tug was exempt from payment of Customs Duty under Notification No.16/2000-Cus, and therefore, the tug is not dutiable goods. d) Tug is not prohibited goods either under the FTDR Act or the Policy made thereunder. Therefore, the provisions of Section 111(f) are not attracted in the instant case. e) Board's Circular No. 16/2012-Customs, dated 13.06.2012 provides that prior to 17.03.2012 there was no requirement of filing of IGM and Bill of Entry in respect of vessels brought from abroad and conver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is caused by carrying an amendment since the appropriate duty was paid on the tug. 4. On the other hand, the learned Authorised Representative for the Revenue strongly refuted the submissions of the Appellant and reiterated the findings of the Adjudicating authority. 5. After considering the arguments of both the sides and on perusal of the records, it is observed that the Department was aware that the vessel had been initially brought into Indian waters by its foreign owners as a foreign going vessel and was converted to coastal run vessel, on temporary basis, under a leave boat charter agreement. At that time, IGM and Bill of Entry were filed and the appropriate duty on stores and bunkers were paid. However, the vessel was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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