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TMI Blog1985 (2) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Appeal No. 33/79-Cus., dated 18-2-1979 passed by the Appellate Collector of Customs and Central Excise, Hyderabad should not be set aside and the order of the Asst. Collector No. S. 3/1/78-S.S./S. 3A/1/78-S.S., dated September, 1978 (the order has no date) should not be restored, etc., etc. 2. M.T. Netaji Subhas Bose arrived on 16-1-1978 at Madras from Kharg Island and unloaded foreign cargo there before sailing for Visakhapatnam on 19-1-1978. At Visakhapatnam, she discharged foreign cargo, after which, she reached Haldia on 22-1-1978 to discharge crude oil taken by her from another tanker M.T. Zakir Hussain at Visakhapatnam. After discharging the crude oil at Haldia, she again left for the Persian Gulf in ballast, touching Visakha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e vessel Netaji Subhas Bose earned cargo between two Indian ports. It was not the kind of journey that was made by the lighter Nancy Dee in the case decided by the Calcutta High Court in M/s. Turner Morrison Company Limited s case. In that case the Nancy Dee worked as a lighter to ferry goods to Calcutta from a vessel outside Calcutta in January, 1970 and February, 1970. The Nancy Dee was specifically brought to the port of Calcutta in January, 1970, with the specific mission of acting as a lighter to carry wheat from super tankers. The super tankers were waiting beyond the port for the purpose of unloading goods at Calcutta. The situations are different because Netaji Subhas Bose was not a lighter but was itself a foreign going ves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g any port in India. There can be no doubt that M.T. Netaji Subhas Bose was engaged in carrying goods between a foreign port and an Indian port, and therefore, was a foreign going vessel. She was not carrying cargo between two ports in India and had not been disentitled to the exemption to duty free consumption of foreign stores. He ended by proposing dismissal of the Government of India s notice. 6. The case of M.T. Netaji Subhas Bose and the case of Nancy Dee are different. Nancy Dee was specially chartered and brought to India for the purpose of lightering work of wheat carrying from super tankers. This is not the case with M.T. Netaji Bose. The vessel was itself a foreign cargo carrying ship which arrived from Kharg Island in the Per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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