9911796707
TMI Blog2012 (11) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Gaule, Dr. D.M. Misra, JJ. REPRESENTED BY : S/Shri K. Thakur and S. Dey, Advocates, for the Appellant. Shri S. Chakraborty, Asstt. Commissioner, for the Respondent. [Order per : S.K. Gaule, Member (T)]. Heard both sides. 2. The Appellant filed this appeal against the O/A No. 94/Cus/BBSR 1/2004, dated 24-9-2004 whereby the Commissioner (Appeals) has upheld the lower adjudicating authority s order. 3.1 Briefly stated the facts of the case are that the Appellant is a Shipping Agent 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 Tutico ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant is that the vessel had gone to Singapore for dry docking and the vessel was converted from coastal run to foreign run. The contention is that all the stores on the board were of Indian Origin and were duty paid. The contention is that they have filed store lists and in this regard, drawn our attention to page 36 of the paper book showing details of mineral oils of foreign origin Indian origin. The contention is that after conversion, vessel remained on coastal run and continued 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 als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vessel. It is not in dispute that the vessel in this case was converted from coastal run to foreign run and it has gone to Singapore for dry docking. There is no dispute of duty on imported ship stores of foreign origin. Only dispute in this case is the addition of freight and insurance charges. Insofar as the ship stores of Indian origin is concerned, we find that it is not the Department s case that there is any challenge to the quantification or entries of stores of Indian 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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