1999 (8) TMI 318

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..... r the Respondents. [Order per : C.N.B. Nair, Member (T)]. The dispute in the instant case is with regard to certain goods imported for the purpose of supplying as ship stores to ONGC s drilling rigs in the Bombay offshore. The goods have been confiscated with a redemption fine of Rs. 25,000.00 on the ground that they were unloaded at an unauthorised place, namely, Nhava base. The appella .....

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..... its that confiscation of the goods was not warranted. With regard to demand of duty, he submits that in respect of ship stores no duty is payable. He also submits that the valuation adopted for the pipes involved in the case is highly inflated. Value of Rs. 30,000.00 has been adopted as against the correct value of Rs. 4750.00. He also submits that the rate of duty applicable under Section 15(1)(c .....

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..... utilised for a few years prior to the unloading of the goods involved in the instant case for the purpose of unloading such materials and supplying them to ONGC. The Commissioner of Customs has also admitted this position in the impugned order. In the circumstances, we find no justification for the confiscation of the goods. Accordingly, confiscation of the goods is set aside. With regard to dema .....

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