9911796707
TMI Blog2012 (11) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... gent of M/s. Poompuhar Shipping Corporation Ltd. (The Principal) a Government of Tamil nadu Enterprise. A Vessel Tamil Kamaraj owned by the Principal was engaged in carrying thermal coal from Haldia, Paradeep and Vizag for discharging at Tuticorin, Chennai and Ennore on a coastal voyage basis. The said vessel was converted from coastal run to foreign-run at Tuticorin on 19-1-97 and departed for dry docking at Singapore and returned back to Paradeep Port on 28-2-1997. On 28th February, 1997 i.e. on the date of conversion from foreign going run to coastal run, the Appellant claimed that the said vessel had on board stores/supply such as furnace oil, diesel oil etc. both of foreign as well as Indian origin. At the time of such conversion, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till date, as such. The contention is that charging of duty on stores of Indian origin does not arise and it is not the Department's case that there is any discrepancy in the quantification of mineral oils of foreign origin and Indian Origin and it is also not the Department's case that they have not discharged the duty on the stores of foreign origin at the time of conversion. 5. The contention of the ld. AR for the Department is that they have not followed the Imported Stores (Retention of Board) Regulations, 1963. Sub-clause (b) to Clause 2 of the said Regulations, provides that in case the consumable stores and others those specified in Cause (a), such stores are likely kept on board without payment of duty. The contention is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... origin and foreign origin. Insofar as the Imported Stores (Retention of Board) Regulations, 1963, is concerned, firstly, they are related to import stores and secondly, the provisio to sub-clause (b) to Clause 2, is not applicable to the facts of the instant case. The Department could not show any discrepancy pointed out by the Customs Officer Boarding the vessel, in case of store lists. We also find that it is not the Department's case that the ship stores did not remain on board or they were cleared for home consumption at any stage. Therefore, the duty is not demandable on stores of Indian origin. The Appellant did not press for issue relating to inclusion of freight and insurance in the assessable value of stores of foreign origin. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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