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TMI Blog2001 (5) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the determination of the additional duty of customs payable on the ship M.V. Shanta Bhibani. The ship came into Sikka jetty, part of the Jamnagar Customs Port in 1986, after it discharged cargo that it had brought into Kandla on account of engine trouble. While there it caught fire and also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.D.T referred to in the stability book or the builder s certificate at the time of initial commissioning of the vessel or the floating structure. The proviso to this note says that in case of any change in the L.D.T the highest of the L.D.T, indicated in any of the documents referred to above shall be taken into account for the purpose of levy of duty. 3. It appears that the respondent was una ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e figures published. 4. In assessing the goods, the department took the L.D.T to be that certified by the A.B.S Pacific, and the Superintendent passed an order demanding duty on this basis. The manufacturer appealed this order. The Collector (Appeals) allowed the appeal and accepted the claim that the correct L.D.T was the one stated by Poseidon Marine Services. Hence this appeal by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any accident not due to wilful act, negligence or default of the importer, his employee or agent. There being no unloading in the case of a ship that sails into port under its own power, we must take the date of its arrival in port to be the date of its "unloading" for the purposes of this sub-section. Hence, the damage that the ship suffered between then and the date of its examination would be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate of the Central Excise Superintendent having jurisdiction over the place where the ship was broken up, which showed the quantity of material that was obtained by breaking it up to be about 10 tons less than the L.D.T that the surveyor determined. Although he does not say so, he has, in effect, applied the provisions of Section 22(1)(b) of the Act. There is therefore no justification for interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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