1988 (5) TMI 223

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....987 of this Bench. By this application, the Collector requires the Tribunal to draw a statement of case and to refer to the Gujarat High Court the following point :- (1) Whether an option is to be extended to the owner of the vessel and whether the interpretation of Section 115 by the Hon'ble Tribunal is correct in law 2. During the hearing of this application Shri Senthivel, appearing for the Collector, contended that the question set out in the Reference Application is a question of law and it arises out of the order of the Tribunal and, therefore, the same is required to be referred to the High Court of Gujarat. Shri Senthivel submitted that, according to the finding of the Tribunal, the vessel even if it had been adopted for conce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Additional Collector was justified in ordering absolute confiscation of the vessel Laxmi and whether he ought to have given an option to the registered owner to redeem the vessel on payment of fine in lieu of confiscation." The Bench, after referring to the various provisions of the Customs Act, particularly proviso to sub-section (2) of Section 115, recorded a finding that if the owner of the vessel was to establish that the conveyance, which was ordered to be confiscated, was used for hire the adjudicating authority was required to give an option to the owner to redeem the conveyance on payment of fine. 6. Thus the contention of Shri Parekh, the learned advocate for the respondent, that no question of law as such arises from t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....judgment of the Calcutta High Court in Appeal No. 214 of 71 - M/s. Turner Morison & Co. v. Assistant Collector of Customs (Export) decided on 3/4-5-76 and also that the Judgment of the Madras High Court in Writ Appeals Nos. 583 to 587 of 1987 - The Assistant Collector of Customs v. M/s. Shaw Wallace Co. Ltd. & Ors. The question before the two High Courts was that the daughter vessel engaged in carrying goods between ports in India should be considered as foreign going vessel within the meaning of the expression "foreign going vessel" defined in Section 2(21) of the Customs Act. The facts disclosed the mother vessels due to size and weight could not physically reach the Indian ports where they are required to discharge the goods. The goods w....