2007 (2) TMI 569

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..... he Respondent. [Order per : M. Veeraiyan, Member (T)]. These appeals arise out of Orders-in-Appeal Nos. 103 104/2003 (19 20-KDL)Cus/Commr(A)/Ahd., dated 5th June, 2003 which have upheld the Orders-in-Original No. KDL/JT. Commr/Inder Singh/12/2001, dated 15-10-2001. 2. Heard both sides. 3. The relevant facts in brief are as follows : (a) The vessel was Tug M.T. Ruby-I brough .....

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..... /-. After denying the benefit of Sections 86(2) and 87 of Customs Act, 1962, duty was demanded. He also imposed penalty on the appellant company and on Shri Suresh G. Kewalramani, the other appellant. Commissioner (Appeals) upheld the order of the Assistant Commissioner. 4. Learned Advocate submits that chartered period of the vessel was coming to a close and the spares which were permitted tran .....

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..... permitted by Mumbai Customs authorities. As regards demand of duty on 15 HT of Diesel Oil and 1200 litres of Lubricant oil. Which was in ship at the time of arrival he submitted that the demand is also time barred. 6. We have carefully considered the rival submissions. The receiving of the materials in April, 1999 to get the vessel repaired and prepared for its onward voyage in November, 1999 ap .....

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