Integral vessel fittings and customs declaration: a deck-fitted generator was not separately declarable, defeating confiscation.

A generator fitted in a specially made cabin on the deck of an imported vessel was treated as an integral part of the ship, not as separately detachable movable spares or stores. On that basis, it was not required to be separately declared under section 30 of the Customs Act, 1962. As the fitting formed part of the vessel as imported, there was no misdeclaration or non-declaration that could justify confiscation. The confiscation order was therefore unsustainable, and the generator was not separately dutiable as a distinct import item.

---

---

Issues: Whether a generator fitted in a cabin on the deck of an imported vessel formed part of the ship so as not to require separate declaration under section 30 of the Customs Act, 1962, and whether its non-declaration justified confiscation.

Analysis: The generator was found by panchnama to be fitted in a specially made cabin on the deck of the vessel. On those facts, it was treated as an integral part of the ship and not as separately detachable movable spares or stores. Since fittings forming part of the vessel imported are not required to be separately declared, there was no misdeclaration or non-declaration warranting confiscation.

Conclusion: The generator was not separately dutiable or declarable as movable spares or stores, and the confiscation order was unsustainable.

---