TMI Blog2022 (12) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ed authorities and it was only when the vessel was part-broken; the same was placed under seizure by the officers of DRI. In absence of any mechanism or modalities framed viz. to bring prohibition in force or notification issued under section 11 of the Act; Section 111(d) of the Act cannot be pressed into service particularly when the S.O. dated 20.06.2016 by itself does not expressly prohibit the entry of the vessel. It can be seen that the S.O. dated 20.06.2016 applied to the resolutions upto 2214 (2015) adopted by the Security Council of the United Nations as provided in para 2(1)(a) of the said S.O. The base resolution 2146 (2014) provides for its termination one year from the date of adoption unless extended. The said base resolution dated 19.03.2014 was set to expire on 19.03.2015 unless extended. On 27.03.2015 the said base resolution 2146 was extended till 31.03.2016 by resolution 2213(2015), and further extended upto 31.07.2017 by resolution 2278(2016) - the subject vessel even when designated by committee, was entered into India for the breaking/recycling purposes only and it is nobody s case that when it entered India, it carried crude oil, petroleum etc loaded from L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the authorized signatory of M/s. Campass Shipping Trading Limited (UAE) and M/s. Admiral Shipping Agency, Bhavnagar is the agent of the owner of the ship and has provided services of clearance of vessel with the various authorities in India ( Appellants hereinafter). 2. Briefly the facts, relevant to the matter, are that M/s. KPG Enterprise imported a vessel for breaking purpose at Alang Ship Recycling Yard declaring the same as MT Capricorn - IMO 8900878 vide Bill of Entry No. 5201250 dated 14.02.2018. Old and Used Ship is covered by chapter 89080000 of the First Schedule to Customs Tariff Act, 1985 and the same is freely importable. The proper officer of customs after verifying the details in the Bill of entry, assessed duty amounting to Rs. 65,54,957/- and the same was paid by the importer on 14/15.02.2018 and thereafter proper officer of customs granted out of charge on 19.02.2018 under section 47 of the Customs Act, 1962 ( Act hereinafter) permitting clearance of the vessel for home consumption. On 14.03.2018, Gujarat Maritime Board granted cutting/recycling permission and while the vessel was part-broken, officers of DRI on 03.04.2018 seized the same on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry of such vessels only upto 31-03-2016 and did not apply to the subject vessel imported on 10/14-2-2018, and as such the subsequent resolutions of UNSC did not provide for prevention of vessel from entering ports of any member states but was applicable only with respect to vessels loading, transporting and discharging petroleum including crude oil whereas in the present case the vessel was undisputedly brought in without such cargo and solely for the purpose of breaking; finally, it is submitted that all the details were correctly declared before the customs including IMO number of the vessel and hence the allegation of mis-statement/mis-declaration alleged against the appellants is incorrect. 4. Shri V.G. Iyengar, learned Superintendent (AR) appearing for the department submitted that prohibition by the Resolution was in force upto 18.04.2018 and the vessel was imported on 10/14-02-2018 and hence on the date of importation of vessel the same was prohibited by the S.O. dated 20.06.2016; he further re-iterated the findings of the Impugned Order. 5. We have carefully considered the submissions made by both the sides and perused the records. The issue mainly involved is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set to expire on 19.03.2015 unless extended. On 27.03.2015 the said base resolution 2146 was extended till 31.03.2016 by resolution 2213(2015), and further extended upto 31.07.2017 by resolution 2278(2016). By resolution 2362(2017) although the said base resolution was further extended upto 15.11.2018, the scope of measures was however narrowed down and applied only to vessels loading, transporting or discharging petroleum including crude oil and refined petroleum products, illicitly exported or attempted to be exported from Libya. In view of above, it can be seen that, firstly, the S.O. in terms of para 3(2) did not amend extending the adoption of the UNSC resolution post 31.03.2016 by further Orders and hence cannot be said to be applicable to the subject vessel which was imported much later on 10/14.02.2018. Secondly, the subsequent resolution 2362(2017) curtailed the scope of measures and retained only one measure of para 10 (a) of base resolution viz. vessels loading, transporting and discharge of the petroleum including crude oil from Libya; this amendment was in view of positive developments in the political situation of Libya as stated in the subsequent resolutions. Therefo ..... 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