9911796707
TMI Blog1999 (1) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 10-8-1990 and the addendum No. 1 dated 1-10-1990 from M/s. Echkardt Marine German. The Light Displacement Tonnage (LDT) of the vessel being 4675 Long Ton, duly certified by independent Marine Surveyor or classification society. The revised letter of credit was taken on 25-10-1990 for US $ 1.051,875/- @ 225 US $ for long ton of the LDT excluding permanent ballast for net LDT of 4675/- long tons. On the arrival of the ship M/s. Erickson Rechards (Gujarat) Surveyor, being convinced of the removal/non-existence of 5 cranes bearing 110 long tons issued after verification, the survey report dated 30-1-1990 confirming the Net LDT of the vessel as 4675 long tons. IGM was filed and Port authorities charged the wharfage and beaching charges o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Collr. of Customs and Central Excise Bhavnagar. Show cause notice was issued on 11-4-1991 calling upon them to explain why their claim should not be rejected. They have submitted the reply on 6-5-1991 and explained their position in the personal hearing. On 13-6-1991, the refund claim was rejected under the Order-in-Original by him, holding that the import of M.V. LINHAI has taken place as Old ship for breaking and individual item in ship for breaking as per the Import Policy 1990-93, Appendix 19. The import is considered as a whole and not as Goods for breaking and Section 23 of the Customs Act for granting remission of duty for goods lost or destroyed for home consumption, is not applicable. Refund claim for refund of duty has no bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act in view of the Import Policy of Appendix 19 of 1993 regarding the applicability of note under the Chapter 89 of Customs Tariff Act. The duty is assessed under Section 27 of the Customs Act. Section 23 of the Customs Act gives remission of duty on the parts lost or destroyed. Here in this case, the parts of the ship namely the 5 cranes were removed before sale. This is not the case of loss or destruction. The purpose for which the vessel was purchased was for ship breaking. So the assessment of duty is, as a whole, on the ship as held by the lower authorities. Section 12 of the Customs Act is a charging section for the levy of customs duty on the goods imported into India. According to it, it shall be levied at such rates as pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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