9911796707
TMI Blog2005 (5) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (hereafter referred to as M/s. Mc Dermott) the appellants installed Survey Equipment on board a Vessel M.V. Sutton Tide (hereinafter referred to as 'the said Vessel'). This was done at Port of Jebel Ali U.A.E. on 27-10-1999. The equipment installed was in accordance with ONGC specification 2011. The said vessel was to be employed by M/s. Mc Dermott for ONGC Survey contract in Bombay High. 1.3 The said vessel under charter to M/s. Mc Dermott and was owned by M/s. Tide Water Marine International. The said vessel arrived at Mumbai Port on 5-11-1999, the agents M/s J.M. Basi Co. on behalf of M/s. Mc Dermott filed IGM no. 3563. The vessel after inspection by Custom and Indian Navy Officers was allowed clearance to proceed to Bombay High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that the survey equipment on board the vessel was the property of the Appellant and was cargo on board the said vessel. Therefore as per the notice, the Appellant was obliged to file a Bill of Entry and clear the Survey Equipment on board the vessel. It is the case of the Department that as a consequence of not filing the Bill of Entry, the said Survey Equipment becomes liable for confiscation. The show cause notice also called upon M/s. J.M. Baxi Co. the agent of M/s. Mc Dermott to show cause why penalty should not be imposed upon them for various violations enumerated in the notice. 1.6 Commissioner vide the impugned order confirmed the duty demands and also ordered confiscation of Survey Equipment and offered fine for redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es when lying loose be part of ships filaments when affixed. Ownership of the survey equipment is not relevant to decide the eligibility of the equipment to be ship stores or filament on board therefore a part of the ship. (c) Since the equipment is found to be ship stores or ship filaments the finding of the adjudicator of the same to be cargo cannot be upheld cargo by definition understanding would be goods being mered from point A to point B not being part of stores consumable/non-consumable filaments on Board. There is therefore no violation of Section 30 of the Customs Act, 1962 for non-declaration as 'cargo' of the said survey equipment as arrived at by the ld. adjudicator. Confiscation under Sections 111(f) 111(l) as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
