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CC, Visakhapatnam- Cus Versus Westren Geco International Inc.

2017 (11) TMI 48 - CESTAT HYDERABAD

Short payment of duty - Data Tapes - whether there is any short collection of duty arises as per the show cause notice? - Held that: - the importer has deliberately not disclosed the Data Tapes in the IGM and only after recording of the data in India, he had sought to clear them as imported goods and also obtained the Essentiality Certificate from the Directorate General of Hydrocarbons on the same pretext. During the period of its import, the pre-recorded Data Tapes were classifiable under CETH .....

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e for confiscation or otherwise? - Held that: - seismic data tapes unrecorded at the time of original import their classification was appropriate under 852390, hence in our view adjudicating authority classification of product cannot be faulted, holding the data tapes are required for seismic activity particular place, accordingly it is to be held on used in a vessel hence has to be considered as ship stores in terms of Section 2(38) of the Customs Act, 1962 - impugned order upheld. - Appeal .....

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ideration in this appeal is whether there is any short collection of duty arises as per the show cause notice; whether the goods in question which were seized i.e. 155 boxes of Data Tapes totally valued at ₹ 90,99,967/- are liable for confiscation and whether CHA and six other individuals in Section 112(a) of the Customs Act, 1962 or otherwise. 4. It transpires from the records that the respondent had imported 307 boxes of Data Tapes along with the seismic survey vessel which they imported .....

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bai Customs were of the view, the Essentiality Certificate has produced by the respondent should have been obtained at the time of the original import of the Data Tapes and retaining the balance Data Tapes on board the vessel unauthorisedly is illegal. Hence the said Data Tapes which were seized were released provisionally. After considering the submissions made by the noticee before him, adjudicating authority in respect of the demand of the duty of Data Tapes recorded following findings in par .....

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sought to include these in the list of items available in the vessel for which the duty exemption is sought subject to re-export. Instead, he had included these Tapes in the Stores List. By doing so, it appears that the importer has done it deliberately so that this item does not attract the attention of any one. At the time of import of the vessel, the importer is very well aware that the Data Tapes are used for recording of the data and subsequently released into the country. The importer cou .....

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n for not filing Essentiality Certificate when the tapes are unused is because it is not known as to how many of the tapes would be sued and how many would be re-exported unused does not appear to be logical. Even if more number of Data Tapes are cleared against EC than those that were actually used for recording the data, the importer can very well re-export the unutilized Data Tapes and this would not have any revenue implications either for the Government or the importer. It is also not the c .....

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ntral Excise Duty on these when brought to shore after completion of the recording. No notification providing excise duty exemption for the goods used in Oil Exploration or for the goods produced in the Oil Exploration Blocks is available. Thus, it appears that the importer has deliberately not disclosed the Data Tapes in the IGM and only after recording of the data in India, he had sought to clear them as imported goods and also obtained the Essentiality Certificate from the Directorate General .....

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at the time of import of these goods into the country. It can be seen from the above reproduced findings are correct and facts and circumstances of this case are not affected countered by the adjudicating authority in the grounds of appeal. 5. The second issue has to whether the 155 boxes of Data Tapes on which seismic activity is recorded are liable for confiscation or otherwise, the adjudicating authority has recorded finding in paragraph 17 which are relevant and correct. 17. The second issu .....

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