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TMI Blog2013 (9) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty by the assessee or filing of IGM or Bill of Entry would not arise at all - from Circular No. 16/2012 it was very clear that only w.e.f. 17/03/2012, the requirement of filing IGM and Bill of Entry had been made mandatory in respect of vessels brought from abroad which are being converted for coastal trade – the vessel was brought into India on 02/02/2011 much before the levy of CVD was imposed on 16/03/2011 - assessee had made out a strong case in their favour - waiver of pre-deposit granted – stay granted. - C/1302 & 1303/12 - S/30-31/13/CSTB/C-I - Dated:- 7-1-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr Vipin Kumar Jain, Adv. For the Respondent : Mr V R Kulkarni, AR Per: P R Chandrasek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .M.Baxi Co. were recorded. On completion of the investigation, a show-cause notice was issued to the appellant proposing to assess the value of the vessel at US $70,52,421.25 + EURO 17,677.20 (CIF) and demanding duty thereof under the provisions of Section 28 (4) of the Customs Act, 1962. It was also proposed to confiscate the said vessel under Section 111(a),(b),(f),(g),(h) (j) of the Customs Act, 1962 and impose penalty on the appellant under Section 112/114A of the Customs Act. The notice also proposed to impose a penalty on Shri Vijayan Chrysostom D'Souza, Senior Vice President of the appellant company under Section 112(a) of the Customs Act, 1962 and a penalty on the appellant and its said Senior Vice President under Section 114AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006950 dated 07/02/2011; they had also filed the arrival report to the Custom authorities on 02/02/2011 giving the details of the crew list, personal property list, foreign currency declaration, ships stores list, bonded stores list and ship currency declaration list. They had also applied for entry inwards in the prescribed format on 04/02/2011. They had filed bills of entry for the cargo carried by the vessel vide bill of entry No. 51 dated 02/02/2011 and had discharged the Customs duty liability on the goods. Thereafter, they had requested for conversion of the vessel from foreign run to coastal run vide application dated 02/02/2011 and the vessel was examined by the concerned Customs Officers on 03/02/2011 and the vessel was permitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the date from which levy of CVD has come into force . 4.2 From the above circular, it can be seen that prior to 17/03/2012, there was no requirement of filing of IGM and Bill of Entry in respect of vessels brought from abroad and converted for coastal trade; therefore, the demand of duty and imposition of penalty in this case is not sustainable in law. 5. The Ld. AR appearing for the revenue reiterates the findings of the adjudicating authority. 6. We have carefully considered the submissions made by both the sides. 6.1 In the instant case, the demand of duty has been confirmed under the provisions of Section 125 (2) of the Customs Act. The said section provides for recovery of duty only in a case where the goods are seized and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , from Circular No. 16/2012 dated 13/06/2012, it is very clear that only w.e.f. 17/03/2012, the requirement of filing IGM and Bill of Entry has been made mandatory in respect of vessels brought from abroad which are being converted for coastal trade. Prior to that date, there was no requirement of filing of any IGM or Bill of Entry for the vessel, as there was no duty liability on the vessel, in view of the exemption available. In the instant case, the vessel was brought into India on 02/02/2011 much before the levy of CVD was imposed on 16/03/2011. That being the position, the question of payment of duty by the appellant or filing of IGM or Bill of Entry would not arise at all. Thus, the appellants have made out a strong case in their favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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