2011 (8) TMI 604

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mporting Aviation Turbine Fuel, which requires licence, they cannot not be held liable. Case of mis-declaration is not conclusively established.
N. Kumar, Ravi Malimath, JJ. N.R. Bhaskar, Adv., for the Appellant G. Shivadas for R. 1, 4, 9, 10 and 12; Rep No. 2, 3, 5, 6, 7, 8 and 11 are served) for the Respondent JUDGEMENT This appeal is by the Revenue against the order passed by the Tribunal which has set aside the order passed by the Commissioner of Customs who had confiscated the goods under Section 111(d) of the Customs Act and imposed fine and penalty. 2. The vessel MT Grozny berthed at New Mangalore Port on 02.09.2003 for discharge of SKO (Superior Kerosene Oil) at Mangalore and Cochin. On the basis of intelligence, Directo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The AFT used for Jet engines is described as kerosene type Jet A-1. The goods have many of the characteristic of ATP and SKO. In the test report dated 08.09.2003, issued by National Institute of Technology, Karnataka, it was opined that the sample meets the specification of both ATP and SKO. There are about 2.8 parameters for ATF, which can be carried out in specified laboratory to ascertain the product specification. Therefore the Tribunal held that goods do not specifically possess the characteristic of ATF. Since the electrical conductivity has not been tested by M/s MRPL, a doubt still lingers. Therefore it was of the view that the impugned goods is not Aviation Turbine Fuel and therefore there is no mis-declaration, no revenue loss an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r contravention of the provisions of the Customs Act. 7. In so far as exporter is concerned, he has produced documents which came into existence at the time of export which shows that what is exported is Superior Kerosene Oil. None of the test reports do indicate that the goods which is imported is Aviation Turbine Fuel. In fact, the report issued by M/s MRPL, which is relied on by the Revenue, also clearly indicates that, it does not satisfy all the tests. It does not satisfy the, test of electrical conductivity. Therefore what is imported is not Aviation Turbine Fuel. Merely because before sale of the said goods that electrical conductivity can be injected into material which is imported, will not make it Aviation Turbine Fuel on the da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X