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TMI Blog2016 (11) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... ved the show-cause notice, therefore, it is not necessary that a show-cause notice be issued before confiscation. It is seen that the motor tanker imported by appellants is powered by 2000BHP engine. In this circumstance, it cannot be said that the said motor tanker is not navigable. In the instant case the engine have been found not in working condition therefore, appellant had obtained a permission to tow the tanker from Marmagoa to Alang - It can be seen from the definition that the term “vessel” includes any ship, boat, sailing vessel or other description of vessel used in navigation. Motor tanker would be covered in the definition of vessel - appeal dismissed - decided against appellant. - Appeal No.C/803/05 - Order No.A/93143/16/C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel to the Alang port after payment of redemption fine and penalty imposed. Aggrieved by the said order, the appellant are before Tribunal. 2. Ld. counsel for the appellant argued that no show-cause notice has been issued. He argued that in terms of Section 124 it is not open to revenue to confiscate without issue of show-cause notice even if the appellant has specifically waived the show-cause notice. He further argued that motor tanker imported by them is not a vessel as it cannot be navigated. 3. Ld. AR relies on the impugned order. 4. We have gone through the rival submissions, we find that section 124 of Customs Act, 1962 reads as under:- 124. Issue of show cause notice before confiscation of goods, etc.-No order confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 901.20. Heading 8901.20 reads as under:- 8901 CRUISE SHIPS, EXCURSION BOATS, FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS 8901.2 Tankers 8901.20.50 of a gross tonnage not exceeding 5000 8901.20.60 of a gross tonnage exceeding 5000 It is seen that the motor tanker imported by appellants is powered by 2000BHP engine. In this circumstance, it cannot be said that the said motor tanker is not navigable. In the instant case the engine have been found not in working condition therefore, appellant had obtained a permission to tow the tank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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