9911796707
TMI Blog2008 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962. They claimed classification of the vessel under CTH 89011040 together with exemption from payment of duty in terms of serial No. 352 of the table to Notification 21/2002-Cus., dated 1-3-2002 as amended from time to time. On examination of the vessel, the customs authorities were of the view that the year of manufacture of the ship was 1972 for the reason that keel of the vessel was laid in 1972 and it was re-built in 1996, as per the international tonnage certificates dated 29-6-2001 and 5-9-2002, issued at Singapore under the authority of the Republic of Seychelles (hereinafter referred to as Seychelles certificates). 2. Import Licensing Note 1 to Chapter 89 of the ITC (HS) Nomenclature of Import and Export Items of the Foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1992 (hereinafter referred to as the FTDR Act, 1992) read with the Foreign Trade (Regulation) Rules, 1993 (hereinafter referred to as the FTR Rules, 1993), and proposing imposition of penalty under Section 112(a) ibid The notice also called upon PMTS to show cause against confiscation of Freezer Model 7010 LT on the ground of non-declaration thereof. 3. The notice was adjudicated by the Commissioner who confiscated the vessel absolutely along with the freezer model found on board, under Section 111(d) without any option of redemption, and imposed penalty of Rs. 2,00,000/- on the importer. Appeal No. C/888/07 has been filed by the importer against the confiscation and penalty, while appeal No. C/1129/07 has been filed by the Revenue seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ences in the port of registry do not determine the of manufacture of the vessel, which is the relevant question to be addressed in this case. No document shows that the year of manufacture of the vessel was 1972. The documents show that the year in which the keel of the vessel was laid in 1972 and the builder's certificate and the surveyor's report show that the vessel was built in 1989. There is no material on record to the contrary. Therefore, the importers have satisfied us that the vessel was less than 25 years old at the time of its import and hence we hold that the licensing provisions have not been contravened by the importers and the confiscation thereof under Section 111(d) is set aside. Consequently, the penalty imposed on the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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