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TMI Blog2013 (10) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... NGC platforms. Waiver of Pre-deposit - Further determining of the classification of a stationary casino vessel which is also capable of transporting goods & persons will need deeper considerations and detailed arguments which can be only done at the time of final hearing - Appellants also argued that assessment made in the Bill of Entry has not been contested or reviewed by the Revenue and has attained finality - Prima facie appellants have made out a case for complete waiver of confirmed dues/penalties on time bar and merits as a result of later judgment of CESTAT -Mumbai in the case of Hall Offshore Ltd. Vs. CC (Import) Mumbai [2013 (10) TMI 409 - CESTAT MUMBAI] - there shall be complete waiver from recoveries of confirmed dues and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts, Goa. After hearing the appellants adjudicating authority by its order dated 23.01.13 classified the vessel under CTH 89039990, confirmed the demand and imposed penalties upon the appellants. No confiscation of the vessel and redemption was made by the adjudicating authority holding that the vessel is not available for confiscation. 2. Shri K.K. Anand, ld. advocate appearing on behalf of the appellant argued that Bill of Entry was filed by declaring the correct classification as understood by the appellant and the same has been accepted by the proper assessing authorities before allowing clearance of the vessel and the vessel was taken from Jamnagar to Goa as self propelled. That all the necessary documents/permissions were made avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard both the sides at length and perused the case records. The issue involved in this case is regarding classification of a casino vessel imported and claimed classification under CTH 8901. The declared classification was considered by the Revenue as proper classification and clearance was accordingly allowed. There is no allegation in the show cause notice or in the impugned adjudication order that appellants have made any wilful mis-declaration or suppression regarding the description of the imported vessel. CESTAT -Mumbai bench on similar facts in the case of Hall Offshore Ltd. Vs. CC Mumbai vide order No.A/101-107/13/CSTB/C-I dated 07.11.12 in Appeal No.445, 446, 447, 448, 465, 466 467/Mumbai has held the classification of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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