9911796707
TMI Blog2017 (7) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ove. In my view, the factual findings of adjudicating authority are correct and the adjudicating authority was correct in vacating the seizure of the spares in respect of the goods imported by the respondent - appeal dismissed - decided against Revenue. - Appeal No. C/1524/2012 - Final Order No. A/30702/2017 - Dated:- 7-6-2017 - Mr. M. V. Ravindran., Member ( Judicial ) Sh. Nagraj Naik, Deputy Commissioner (AR) for the Appellant Sh. C. Manickam, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is filed by the Revenue against Order-in-Original No. 20/2012 Customs (Commr.) dated 29.02.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usage and the required endorsement on the SFIS scrip and they had no malafide intention to conceal imported spares and evade duty and also submitted proof of payment was put forth; as dredger was cleared at NIL rate of duty they filed Bill of Entry current dredger also at NIL rate of duty; the vessel is a domestic Chinese ship which put the flag of Sierra Leone Freetown for sailing in international waters the spares were seized and inventorised. Adjudicating authority after extending an opportunity of personnel hearing to the respondent, accepted the explanations put forth by importer, decided that the goods are not imported in violation of the provisions of the Customs Act 1962 and were also not attempted to be imported/brought in India i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails/value of invoice in respect of spares purchased separately neither in the Cargo Declaration nor presented the imported spares that were purchased separately by the officers of the Department only on conducting re-examination and the declaration made by the captain of the dredger mandatory spare parts of engines is not acceptable, as the copy of invoice of the spares purchases were not enclosed; the spares purchased under a separate invoice cannot be considered as integral part of the dredger; the respondent in an earlier occasion has not/short declared imported spares while importing another dredger. 5. Ld. Counsel appearing on behalf of the respondent supports the impugned order and submits that they had declared the spares havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es except No. 01 in dredging equipment spares list with is coming by container through Chennai port on under A/c of M/s Navayuga Engineering Company Limited . Thus, while the goods may not have been declared as cargo, the presence of the spares on board of the dredger has been declared. A list of spares was also enclosed with the Bill of Entry. Therefore, the presence of the spares was never intended to be suppressed, and was imported as per law. 15. As to the issue of clearance of the spares, the view taken by the investigating and seizing officers was that non-declaration of the spars in the IGM as cargo read together with the enclosure of edited version of the spares (without mentioning the rate and the total value) in the Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned spares in the column Description of Goods inadvertently and the invoice relating to spares was received after preparing the IGM. In spite of the spares not being declared in the IGM as goods and in spite of the absence of specific mention of the spares as goods in column 6 of Bill of Entry one crucial fact is on record in support of their argument that they never intended to clear the goods without any payment of duty as canvassed by them. That is the letter of Chief Advisor-Customs dated 04.05.2011, stating that M/s NECL is importing dredger spares through Krishnapatnam Port which can be termed as input for Port Services and are having nexus for the port services rendered by M/s KPCL. It is required to be noted here that the IGM was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
