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TMI Blog2007 (12) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner (Appeals) No. 85/2001(16-CC)Cus/Commr(A)/ Ahd, dt. 7-2-2001. 2. Heard both sides. 3. The relevant facts, in brief, are as follows (a) The appellant's vessel MV. Tanga arrived in ballast on 17-9-1995 and the vessel anchored on 19-9-1995 at Anchorage Point of Rozi Bunder, Bedi Port, Jamnagar. The vessel departed the Jamnagar Port on 8-7-1996. (b) Bill of entry dt. 13-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) confirmed the order of the Original Authority. 4. Ld. Advocate appearing for the appellant submits that the vessel continued to be a foreign run vessel; they were forced to seek permission from CBEC for coastal run which was granted; they were forced to apply for licence from DG Shipping for running the vessel as coastal vessel; in spite of permission so granted, they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... takes place only as coastal operations, as the big vessels are not able to enter smaller ports. At any rate, the appellant have not shown that they were engaged in such operations. 6.2 It is admitted that they applied to the Board for conversion of the vessel for use in the coastal run and that they were granted permission by the Board vide their letter dt. 16-5-1996 subject to the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for about year cannot be treated as that of a foreign going vessel and can only be held as a coastal vessel.
8. The ship stores and bunkers are exempted from payment of duty only in respect of a foreign going vessel. Therefore, the grounds on which the refund claim has been rejected cannot be assailed.
9. Appeal is therefore rejected.
(Pronounced in Court on 6-12-2007) X X X X Extracts X X X X X X X X Extracts X X X X
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