TMI Blog2008 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... sident and Shri A.K. Srivastava, Member (T) Shri N.D. George, Advocate, for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - M/s. Prince Marine Transport Services (hereinafter referred to as PMTS) imported an old and used barge "Rani" (Ex. SWISSCO SUPPLY) into India through Marmugoa port, filing a bill of entry on 23-11-2005 for home consumption in terms of Section 46 of the Customs Act, 1962. They claimed classification of the vessel under CTH 89011040 together with exemption from payment of duty in terms of serial No. 352 of the table to Notification 21/2002-Cus., dated 1-3-2002 as amended from time to time. On examination of the vessel, the customs authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjusters Pte Ltd., Singapore, chartered engineer appointed by the importer for survey of the vessel. Since technical clearance was not forthcoming, show cause notice dated 6-3-2006 was issued proposing loading of the value of the vessel from Rs. 36,78,769/- to Rs. 44,69,346/- and proposing confiscation of the vessel under Section 111(d) of the Customs Act for contravention of the provisions of Section 11(5) of the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter referred to as the FTDR Act, 1992) read with the Foreign Trade (Regulation) Rules, 1993 (hereinafter referred to as the FTR Rules, 1993), and proposing imposition of penalty under Section 112(a) ibid The notice also called upon PMTS to show cause against confiscati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o showing that the vessel was built in 1989. The Commissioner has relied upon the discrepancy between the port of registry mentioned in the maritime certifications wherein the port of registration was shown as San Lorenzo in the Republic of Honduras whereas the memorandum of agreement and the Seychelles certificates show the port of registry was Port Victoria in the Republic of Seychelles, to hold against the importers on the year of manufacture. However, the above differences in the port of registry do not determine the of manufacture of the vessel, which is the relevant question to be addressed in this case. No document shows that the year of manufacture of the vessel was 1972. The documents show that the year in which the keel of the ves ..... X X X X Extracts X X X X X X X X Extracts X X X X
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