9911796707
TMI Blog2013 (5) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... HD/07 dated 15.6.2007 under which the penalties on all the appellants were set-aside. In the case of appellant, the Tribunal vide order No. A/1356/WZB/AHD/2011 dated 18.2.2011, remanded the matter back to the Commissioner to decide the issue afresh, as per the directions in Para 5 of this order :- 5. In view of the fact that Commissioner has not considered the fact that the appellant was exempted from the condition of relevant rules and was entitled to keep wireless set without licence, the matter is required to be remanded to the Commissioner. Further, whether IGM has been filed or not and if it was not filed, what was the basis to arrive at the conclusion that these goods have not been accounted for, is also required to be considered. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in their vessel, which was a foreign going vessel. Therefore, the instructions detailed in the letter (at Para 41 of order in original) are not applicable. It was also argued that even if the goods are held to be liable to confiscation, then also option to redeem the goods under Section 125 of the Customs Act, 1962 should have been given to them. They relied upon the judgment of Honble Gujarat High Court in the case of Kapadia Enterprise 2013 (287) ELT 255 (Guj.) and D.P. Singh 2011 (270) ELT 321 (Guj.). 4. On the other hand, learned A.R. argued that as per the letter dated 27.7.1995 issued by Ministry of Communication, the wireless equipments obtained from ship breaking is required to be absolutely confiscated and destroyed and such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Indian Wireless Telegraph (Foreign Ships) Rules, 1973 and argued that, as per Rule 3 of these rules, wireless equipments may be maintained on any foreign ship within Indian territorial waters without a licence under the Indian Telegraph Act, 1885. The relevant Rule is reproduced below:- 3. Exemption from the requirement of licence under the Indian Telegraph Act, 1885. - Subject to these rules, a wireless telegraph may be established maintained or worked on any foreign ship within Indian Territorial waters without a licence under the Indian Telegraph Act, 1885. The appellants have installed the wireless equipment in their foreign going vessel for which no licence under Indian Telegraph Act, 1885 is required. However, these Rules are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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