9911796707
TMI Blog2000 (8) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 50 lakhs on Enron Oil Gas India Ltd. (Enron for short) and Rs. 10 lakhs on J.M. Baxi Co. and redemption fine of Rs. 6 lakhs fixed in lieu of confiscation ordered of two vessels belonging to Great Eastern Shipping Co. Ltd. 3. The Commissioner s order was concerned with liability to confiscation of a drilling rig imported by M/s. Sedco Forex International Drilling Inc. (Sedco for short) which was initially imported into India in 1988 and subsequently used for off shore drilling in various designated area of Bombay High. These areas have been designated to be part of India by notification issued under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976. The Commissioner has taken the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the customs formalities relating to the rig. Apart from this, we do not see how the applicant had aided and abetted Sedco, by what it did. The use of the rig or repairs carried out on it commenced only after it entered the area PE. It is difficult to see how the acts subsequent to the importation into the designated area can be considered abatement. The contention that since there were number of persons engaged in drilling of oil, that numerous rigs being transported into and out of this area and none of them has alleged issued notice, except in this one case, is also significant. It tends to show that there was a practice as clear for which we have taken note is of not fulfilling the customs formality with regard to importation each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie view is simplistic. The applicant had filed on behalf of the master a general declaration and attached a cargo declaration in form 1. The general declaration indicated the name of the vessel to be Mighty Servant 2 towed rig Trident II. The cargo declaration repeated these words in the remarks column. It is difficult for us to see what these words would have conveyed to the officers except that Mighty Servant had towed the rig Trident II. The departmental representative s contention that the General declaration was wrong specifying the towed rig is difficult to accept. On the other hand, the failure to say that tow might be viewed legitimately as a lapse by withholding information that the tug was towing the rig. We are of the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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