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TMI Blog2019 (9) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... hich arise out of orders passed by the tribunal. No substantial question of law is involved. The tribunal has taken a possible view. More than 25 years have elapsed after the order of the tribunal. In those circumstances, we are not willing to take notice of those routine ordinary questions of law raised in the terms of reference, answer them, set aside the order of the tribunal and direct the tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he questions are as follows: i) Whether the tribunal can pass the order without considering the legal provisions provided in the Customs Act, 1962 for levy of import duty on imported ships stores for home consumption while on coastal run and refund of import duty by way of drawback in case of re-exportation of the same at the time of vessel's re-connection into foreign run? ii) Whether the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India not for consumption. So Section 86(1) cannot bring into consideration for a final decision on such important matter only? iii) Whether the tribunal has erred in passing the order to refund the duly paid an imported stores to be re-exported on conversion of the vessel into foreign run without observing drawback formalities since Section 88 of Customs Act, 1962 provides for the refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in view of the facts and circumstances of the case the refund of duty paid on stores to be re-exported on vessel converted to foreign run would not be governed by the provisions of Sections 86, 87 and 88 of the Customs Act, 1962 and the "imported" stores (retention on Board) Regulations 1963 and whether refund granted by tribunal on stores on re-exportation without submitting S/Bill should be he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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