TMI Blog2009 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act any ship stores imported in a vessel or aircraft may, with the permission of the proper officer, be transferred to any vessel or any aircraft as stores for consumption therein. In terms of the provisions of these two sections imported ship stores on board and aircraft or vessel could be transferred without payment of duty to another vessel or aircraft on foreign run without payment of duty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a of the importer that the impugned goods had been ship stores and their request for allowing transshipment of the same had not been considered by the Commissioner. The facts of the case are that the appellants CMPL had filed a Bill of Entry dated 24.1.2000 for the clearance of computer equipment namely DESO-25 15/210 Khz Echosounder valued at Rs.14,30,873/-. CMPL did not possess an IEC code and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not possess IEC code, had misdeclared the classification as CSH 8471.90 and the goods had not been imported for use in a foreign going vessel or aircraft. Accordingly, he confiscated the imported goods under Sections 111 (d) and (l) of the Act and allowed CMPL an option to redeem the goods on payment of a fine of Rs.1.50 lakh. He also imposed a penalty of Rs. one lakh on CMPL. The order allowed CM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted ship stores on board and aircraft or vessel could be transferred without payment of duty to another vessel or aircraft on foreign run without payment of duty with the permission of the proper officer. During hearing the learned counsel had invited our attention to decisions of the Tribunal reported as 1998 (26) RLT 19 (CEGAT)=1998 (101) ELT 33 (Tribunal) and 1995 (79) ELT 262 (T) wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no requirement that the importer had to file a Bill of Entry for clearing the equipment. The import governed by the Sections 86 and 87 of the Act did not need an importer with an IEC code for its import. As CMPL had declared the description of the impugned goods correctly the charge of misdeclaration is also not sustainable. In the circumstances we vacate the order of confiscation on the finding o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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