9911796707
TMI Blog2017 (10) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... charged to customs duty even though they were procured for fishing purposes - appeal dismissed - decided against Revenue. - C/1271/2011, C/1272/2011, C/1273/2011,C/1275/2011, C/1276/2011, C/1277/2011, C/1278/2011-SM - A/31419-31425/2017 - Dated:- 7-9-2017 - Mr. M. V. Ravindran, Member ( Judicial ) Mr. Arun Kumar, A.R. for the Appellant Mr. Y Sreenivasa Reddy, Adv for the Respondent ORDER [ Order Per : M. V. Ravindran ] All these appeals are filed by the Revenue against order-in-appeal No. 11/2011 (V) CH dated 17.02.2011. 2. The issue that falls for consideration, after filtering out unnecessary details are the respondent herein had imported duty-free bunkers for supply to fishing vessels, alleged to have been su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is his submission that the decision of the learned Commissioner (Appeals) is incorrect in view of the judgement of the apex court in the case of ABAN Loyd Chiles Offshore Ltd Vs UOI [2008(227) ELT 24 (S.C)] wherein it was held that Section 2 (21) of the Customs Act 1962cannot be read in isolation and has to be read with Maritime Zone Act 1962. Hence, the use of fishing vessels in the EEZ cannot be considered as a vessel traversing beyond the territorial waters of India and has to be held that it was within the territorial waters of India and needs to be held as import under the Customs Act 1962. It is his further submission that the said vessels have not surrendered the fishing pass and NOC while working as chase boats. It is his further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere using the duty free bunkers in the EEZ. He would also submit that on a similar issue, this bench vide Final Order Nos A/31282-31312/2016 dated 30.11.2016 on an identical issue of oil exploration by ONGC and the use of bunkers in the fishing vessels was contested and appeals were allowed relying upon Sagarika Sea crafts Ltd case. He produces copies of the said decisions. 5. On a careful consideration of the submissions made, I find that the issue of using duty free bunkers by fishing vessels when they are used as chase boats for either seismic operations or for oil exploration activities in the EEZ, the Tribunal has held that these duty free bunkers cannot be charged to customs duty even though they were procured for fishing purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
