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M/s Frontier Aban Drilling (India) Ltd. Versus Commissioner of Customs, Mumbai

2016 (2) TMI 358 - CESTAT MUMBAI

Demand of duty - Transshipment of goods without charging duty - period of limitation - Held that:- appellants were clearing the goods on the basis of transshipment permits and when the definition of Continental Shelf and Exclusive Economic Zone were changed. As a result the duty liability arose in respect of the clearance made to area within the Continental Shelf and Exclusive Economic Zone. The show-cause notice in respect of these clearances made was issued on 3.12.2002 for the clearance made .....

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show-cause notice in timely manner. The contention of the Revenue that the appellant during pendency of Writ Petition needs to be excluded, cannot be accepted. In the circumstances, we find that the show-cause notice is barred by limitation. The impugned order cannot be sustained on this count. - The fact that the goods cleared under transshipment permit are required for the intended purpose is clear from the facts that the essentiality certificate has been issued. Whether it is issued unde .....

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he appellants, M/s Frontier Aban Drilling (I) Ltd., are engaged in supply of material of offshore drilling rigs. Government of India issued a Standing Order No. 189-CE dated 7.2.2002 extending the Customs Act, 1962 and Customs Tariff Act, 1975 (51/75) to the continental shelf of India w.e.f. 11.2.2002, when it was published in Gazette of India. After the receipt of the notification, it was noticed that appellant has filed six transshipments permits for importing goods to Continental Shelf and Ex .....

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espect of duty as has been demanded, were submitted before 11.2.2002, when the changes in the scope of Continental Shelf and Exclusive Economic Zone were made. They also prayed before the lower authorities that the notice issued to them is time barred as the show-cause notice was issued after a period of 6 months from the date of clearance of goods. Third contention raised before the lower authorities was that they have obtained the Essentiality Certificate which was required and, therefore, the .....

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ate mentioned on the transshipment permit was 11.2.2002 but the same were issued on later date. 3.1 The second contention regarding limitation was rejected on the ground that the appellant had filed a Writ Petition No. 3034 of 2002 with the Hon'ble Bombay High Court challenging the demand notices. Pending the Petition in Hon'ble Bombay High Court, it was asserted by the lower authorities, no show-cause notice could have been issued. Therefore, the period of pendency before Hon'ble Bo .....

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t in terms of 21/2002 which was issued after the clearance, the benefit of exemption cannot be extended under any of these notifications 4. The learned AR relies on the impugned order. 5. We have gone through the rival contentions. 5.1 We find that the appellants were clearing the goods on the basis of transshipment permits and when the definition of Continental Shelf and Exclusive Economic Zone were changed. As a result the duty liability arose in respect of the clearance made to area within th .....

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ition was essentially filed making Union of India, through the Director General of Hydro Carbons as a prime respondent, along with ONGC, the Commissioner of Customs, and Commissioner of Customs, ACC, Mumbai as respondents. The petition was essentially directed at the ONGC to issue recommendatory letter to Director General of Hydro Carbon for issue of Essentiality Certificate under aforesaid notifications. It is seen that the proceedings at no stage debarred the Revenue from issuing the show-caus .....

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xcluded, cannot be accepted. In the circumstances, we find that the show-cause notice is barred by limitation. The impugned order cannot be sustained on this count. 5.2 It is observed that the appellants finally obtained essentiality certificate in respect of the goods cleared under the transshipment permit. However, benefit of exemption was denied despite these essentiality certificate on two grounds: - (i) That the said certificates were issued mentioning Notification No. 21/2002 and not under .....

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