9911796707
TMI Blog2001 (8) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... 56 and is engaged in the business of ship repairing. The company is holding a valid ship repairing unit (SRU) Certificate No. 12/1998 issued by the Directorate General of Shipping. 2. M/s. Elcome Marine Services Pvt. Ltd. have imported 6 (Six) full sets and 11 ( Eleven) separate equipments of GMDSS (Global Marine Distress Safety System) package by claming exemption from Customs duty under the Notification benefit Nos. 23/98 and 20/99. These consignments were imported vide 22 B/E s and cleared through Sahar Air Cargo Complex, Mumbai. 3. The imported GMDSS equipments were installed on various vessels owned by M/s. Great Eastern Shipping Co. Ltd., M/s. West Asia Marine, M/s. Century Shipping, M/s. Gujarat Ambuja, M/s. Garuda Carriers, M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id; (d) the amount of Rs. 68,77,779/- voluntarily deposited by them should not be adjusted towards duty, interest and other liability ; (e) penalty should not be imposed on importers, M/s. Elcome Marine Services Pvt. Ltd., under the provisions of Section 114A of the Customs Act, 1962; (f) penalty should not be imposed on each of them under Section 112(a) and/or Section 112(b) of the Customs Act, 1962. 7. M/s. Elcome Marine Services Pvt. Ltd. and Captain Shri S. S. Grewal, Managing Director, Co-Noticee filed an application on 3-10-2000 and 25-1-2001 before the Settlement Commission, Additional Bench, Mumbai, admitting the additional amount of duty liability accepted and payable as Rs. 60,12,850/-. 8. The case was posted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Advocate further requested the Commission to adjust the amount of Rs. 68,77,779/- voluntarily deposited by them during the investigation. It was further requested that waiver of interest and immunity from fine, penalty and prosecution may also be granted to them. 9. Nobody from the Revenue side was present. However, a report dated 16-11-2000 from Dy. Director Directorate of Revenue Intelligence addressed to the Commissioner Settlement Commission was received on 27-11-2000 and kept on record. 10. The Commission vide its order dated 30-1-2001 admitted the applications filed by the applicants. It was also ordered therein that the admitted duty liability of Rs. 60,12,850/- would be adjusted from the amount already deposited with the DRI. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er prayed that since there is no mis-declaration or fraud, no fine or penalty may be imposed upon them and also grant them immunity from interest and prosecution. The Show Cause Notice demands interest as per the provisions of Section 28AB of the Customs Act, 1962. In the present case the applicants have not made any fraud or suppression of facts, hence relief from interest may be granted to the applicant. The applicants have deposited more amount than what is demanded in the Show Cause Notice hence the excess amount may be refunded to them. The Commission pointed out to him that there is no provision in the Settlement Commission for the refund of any amount. Nobody from the Revenue was present. 14. After going through the applications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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