Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Salgaonkar Engineers P. Ltd. Versus CCE, Goa

Confiscation of imported ship - Import of ship in violation of ITC provisions - the appellant vide letter dated 20.09.2004 requested the revenue to allow the said vessel to be scrapped and broken, and sought permission to file a bill of entry for this purpose. Since Marmagoa port, where the bill of entry was filed, was not designated port for braking up of ships, the revenue rejected the application for such conversion and adjudged the issue as per ITC provisions - Held that: - Proviso to the sa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ant had obtained a permission to tow the tanker from Marmagoa to Alang - It can be seen from the definition that the term “vessel” includes any ship, boat, sailing vessel or other description of vessel used in navigation. Motor tanker would be covered in the definition of vessel - appeal dismissed - decided against appellant. - Appeal No.C/803/05 - Order No.A/93143/16/CB - Dated:- 29-9-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri Raju, Member (Technical) Shri R.K. Tomar, Advocate for t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d was of 1969 make and age of vessel was more than 25 years. In response to these demands of revenue, the appellant vide letter dated 20.09.2004 requested the revenue to allow the said vessel to be scrapped and broken, and sought permission to file a bill of entry for this purpose. Since Marmagoa port, where the bill of entry was filed, was not designated port for braking up of ships, the revenue rejected the application for such conversion and adjudged the issue as per ITC provisions. In view o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

unsel for the appellant argued that no show-cause notice has been issued. He argued that in terms of Section 124 it is not open to revenue to confiscate without issue of show-cause notice even if the appellant has specifically waived the show-cause notice. He further argued that motor tanker imported by them is not a vessel as it cannot be navigated. 3. Ld. AR relies on the impugned order. 4. We have gone through the rival submissions, we find that section 124 of Customs Act, 1962 reads as under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter: Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may at the request of the person concerned be oral. Proviso to the said section clearly indicates that the importer can waive the show-cause notice. In the ins .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Update Alerts     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version