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TMI Blog2008 (8) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri D.H. Nadkarni, Advocate, for the Respondent. [Order]. In this case, the respondents herein imported old and used vessels along with 193.685 MT Remnant Oil on Board declared as consisting of fuel oil, diesel oil and lube oil. The ship was imported for breaking/scrapping. Bill of Entry dated 31-5-2002 for clearance of the said goods was filed; ship, spares and other machinery/accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght, sediment of 1.1% by weight and water content 33.3% by weight. In view of the composition, the test report stated that the goods were to be considered as off specification material/waste oil . The Additional Commissioner who adjudicated the show cause notice issued to the importer proposing confiscation of waste oil of 87.345 MT declared as fuel oil and confiscation of waste oil of 2.871 MT t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter. The Commissioner (Appeals) set aside confiscation of 87.345 MT of fuel oil holding that it was mere presumption that it had been misdeclared. Further, he held that when the entire ship along with remnant oil has been allowed for importation, holding back the remnant waste oil and imposition of the condition of shipping back the same to the exporting country would be unreasonable, given the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 even if the goods are not available for confiscation. On the other hand, there are contrary, in the case of Chinku Exports v. Commissioner of Customs, Calcutta -1999 (112) E.L.T. 400 (Tri.) = 1999 (33) RLT 395, Associate Marketing Services v. Commissioner of Customs (Airport), Chennai - 2006 (195) E.L.T. 287, Prudential Pharmaceuticals Ltd. v. Commissioner of Customs, Chennai - 2001 (136) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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