2010 (1) TMI 17

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..... issued. The Commissioner of Customs as well as the Tribunal held that the non exportation of that particular part would not per se amount to violation of exemption condition and set aside the show cause notice issued for recovery of the amount in a sum of Rs.5,75,84,140/ - held that - It is the admitted case of the Department that the blow out preventer and its accessories were immersed in the deep water of the sea and became irretrievable. Hence, the importer cannot be directed to perform the function, which is impossible of performance. – revenue appeal dismissed.
The Honourable Mr.Justice K.RAVIRAJA PANDIAN and The Honourable Mr.Justice M.M.SUNDRESH CIVIL MISCELLANEOUS APPEAL NO. APPEAL under Section 130 of the Customs Act read w .....

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..... or Companies, a foreign company or foreign companies in connection with petroleum operations to be undertaken under a contract with the Government of India and where the importer is a contractor and certified from the duly authorized officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India to the effect that the imported goods are required for petroleum operations and the importer produced to the Deputy/Assistant Commissioner of Customs at the time of importation a certificate from the duly authorized officer of the Directorate General of Hydro Carbons, Government of India to the effect that the imported goods are required for petroleum operations referred to in Clause (a) and ha .....

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..... d in the Notification. It is the admitted case of the Department that the blow out preventer and its accessories were immersed in the deep water of the sea and became irretrievable. Hence, the importer cannot be directed to perform the function, which is impossible of performance. It is a different matter if it is the case of the Department that the importer retrieved the sheared off part of the drill ship and diverted it for some other purpose. On the contrary, it is the admitted case of the Department that the blow out preventer has been sheared off and immersed in the deep water of the sea, which is irretrievable. That was the reason given by the Tribunal for confirming the order of the Commissioner of Customs, who set aside the proposal .....

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