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2016 (2) TMI 9 - CESTAT AHMEDABAD

2016 (2) TMI 9 - CESTAT AHMEDABAD - 2016 (335) E.L.T. 147 (Tri. - Ahmd.) - Department issued show cause notice (the present proceedings) proposing to confiscate the tug under Section 111(f) and impose penalty, for not filing IGM for the intervening period 16.07.2001 to 29.11.2002. - Held that:- the Department was aware of the irregularities committed by the Appellant at the time of first proceedings, wherein the Appellants were allowed to file Bill of Entry. It also appears that penalty was impo .....

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- Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Appellant: Shri T. Vishwanathan, Shri Manish Jain, Ms.Uma Lohray, Advocates For the Respondent: Shri L. Tendupatra, Authorised Representative JUDGEMENT Per: P.M. Saleem The facts of the case in the present appeal are as follows:- Date Events 04.12.2000 Tug arrived at Mumbai port and entry inward was granted by Customs on the same day. The tug was brought to India for temporary purposes, under a bare-boat charter. T .....

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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 obtaining permission from DG Shipping. 14.11.2002 Appellants requested the Department to allow them to file Bill of Entry in respect of the tug, as according to them, it is a permanent acquisition of the tug. 21.11.2002 Ld.Assistant Commissioner of Customs, p .....

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2-Cus) and 4% SAD (Sl.No.62 of Notification No.23/02-Cus). 17.08.2007 Department issued show cause notice (the present proceedings) proposing to confiscate the tug under Section 111(f) and impose penalty, for not filing IGM for the intervening period 16.07.2001 to 29.11.2002. 2. The ld.Commissioner of Customs vide the impugned order dt.11.03.2008 confiscated the vessel with redemption fine of ₹ 25 lakhs and imposed penalty of ₹ 25 lakhs on the Appellant. Aggrieved by the same, the Ap .....

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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 converted for coastal trade. It has been clarified as follows:- As regards the vessel for .....

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me into force". f) In any case, it is undisputed that the IGM has been filed on 29.11.2002 with post facto permission of ld.Assistant Commissioner of Customs, Mundra. This IGM would relate back to the date of import. Reliance is placed on decision in case of Assistant Collector v. Associated Forest Products Pvt. Ltd. - 2000 (115) E.L.T. 37 (S.C.). g) In Final Order dated 13.2.2006 the Tribunal held that bill of entry filed for IGM is good enough to cover the vessel imported. In that case, t .....

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he 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 ch .....

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