TMI Blog2016 (6) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ent - appeal dismissed - decided against appellant. - C/1524/2012 - Final Order No. A/30702/2017 - Dated:- 7-6-2016 - Mr. M. V. Ravindran, Member (Judicial) Sh. Nagraj Naik, Deputy Commissioner (AR) for the Appellant Sh. C. Manickam, Advocate for the Respondent ORDER This appeal is filed by the Revenue against Order-in-Original No. 20/2012 - Customs (Commr.) dated 29.02.2012 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the respondent had mis-declared the imported of spares along with clearance of dredger claiming NIL rate of duty, claiming benefit under Customs Notification No. 21/2002 Sl. No. 353A consequently, non-payment of SAD by Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry current dredger also at NIL rate of duty; the vessel is a domestic Chinese ship which put the flag of Sierra Leone Freetown for sailing in international waters the spares were seized and inventorised. Adjudicating authority after extending an opportunity of personnel hearing to the respondent, accepted the explanations put forth by importer, decided that the goods are not imported in violation of the provisions of the Customs Act 1962 and were also not attempted to be imported/brought in India in contravention the provisions of Customs Act 1962 with an intention to evade Customs duty and consequently ordering that no penalties were imposable. 4. Ld. Departmental Representative submits that the impugned order vacating the seizu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration made by the captain of the dredger mandatory spare parts of engines is not acceptable, as the copy of invoice of the spares purchases were not enclosed; the spares purchased under a separate invoice cannot be considered as integral part of the dredger; the respondent in an earlier occasion has not/short declared imported spares while importing another dredger. 5. Ld. Counsel appearing on behalf of the respondent supports the impugned order and submits that they had declared the spares having been mentioned though not as Cargo but in remarks column clearly that they were mandatory spares. It is his further submission that they sought to clear the spares from the dock which in itself indicates they were mandatory spare pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he presence of the spares on board of the dredger has been declared. A list of spares was also enclosed with the Bill of Entry. Therefore, the presence of the spares was never intended to be suppressed, and was imported as per law. 15. As to the issue of clearance of the spares, the view taken by the investigating and seizing officers was that non-declaration of the spars in the IGM as cargo read together with the enclosure of edited version of the spares (without mentioning the rate and the total value) in the Bill of entry indicates the intention to clear the spares duty free as a part of the dredger. The importer argues that they never had any intention to clear the spares as part of the dredger and the only reason why the spares ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of specific mention of the spares as goods in column 6 of Bill of Entry one crucial fact is on record in support of their argument that they never intended to clear the goods without any payment of duty as canvassed by them. That is the letter of Chief Advisor-Customs dated 04.05.2011. stating that M/s NECL is importing dredger spares though Krishnapatnam Port which can be termed as input for Port Services and are having nexus for the port services rendered by M/s KPCL. It is required to be noted here that the IGM was filed on 03.05.2011 and the dredger arrived on 04.05.2011. This letter was replied to by the AC Nellore on 10.05.2011, informing the party that SFIS Scrips are transferable to a group company but an endorsement is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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