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TMI Blog2010 (6) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... during the material period - In the result, M.V. Kashi Sagar is not liable to be classified as foreign-going vessel for the purpose of Section 87 of the Customs Act, and consequently the respondent will have a duty liability - Admittedly, the demand of duty is for a period beyond the normal period of limitation prescribed under Section 28 of the Customs Act - Decided in the favour of the assessee - C/544/2002 - A/215/2010-WZB/C-II/CSTB - Dated:- 24-6-2010 - S/Shri P.G. Chacko, S.K. Gaule, JJ. REPRESENTED BY : Shri S.S. Katiyar, SDR, for the Appellant. Shri Brijesh P., Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Department is against an order passed by the Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of the dispute was challenged before this Tribunal and the same was set aside by this bench in a remand order, no copy of which is available on record. The ld. SDR has, however, shown us a copy of the remand order available in the original file. This bench had vide Order No. C-II/921/99/WZ, dated 16-4-99 in Appeal No. C/1972/Bom held that, if the vessel was actually engaged in travel between the drilling rigs at Bombay High and the port of Bombay for loading and unloading operation, she would have been a foreign-going vessel and stores on board would not be liable to duty . Upon an undertaking given by the ld. Counsel to produce evidence to satisfy the Commissioner on the point, the bench remanded the case to Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val port (Gujarat) during December 90 and January 91. It is submitted that, as per the above register, the vessel did not go to Bombay high and hence the goods covered by the transhipment permit dated 11-12-90 cannot claim exemption from payment of Customs duty. The ld. SDR has however. not produced any document for the period covered by the transhipment permit dated 21-1-92. The Id. Counsel for the respondent has reiterated the findings contained in the Commissioner s order. He has particularly referred to paragraphs 7 to 9 of the impugned order, wherein there are references to a contract which was considered by the Commissioner. It is submitted that, as per the findings recorded by the Commissioner; after examining the terms of the contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtered for trading on Indian Coasts including the Bombay High and ONGC platforms/rigs. The ld. Commissioner recorded a clear finding to the effect that the Charterers were plying the vessel for ONGC oil rigs at Bombay High. As the Bombay High was beyond the territorial waters of India, the ld. Commissioner classified himself as ocean - foreign going vessel under Section 2(21) of the Customs Act, and accordingly granted the benefit of duty-free consumption of the ship spares in question. It is seen from the agreement that the vessel could be plied not only in the coastal waters of India but also at the Bombay High beyond the territorial waters. The question is whether M.V. Kashi Sagar actually sailed between the Indian territorial waters and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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