2007 (2) TMI 487

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.... for the Respondent. [Order]. -  This appeal is filed by the appellant against the Order-in-Appeal dated 7-7-2005. 2. The relevant facts of the case, in brief, are that the appellant filed an ex-bond bill of entry No. 780497 dated 31-3-2005 for the clearance of the goods declared as "Freon 22 (Ship stores)" from Dubai, United Arab Emirates. A show cause notice dated 7-4-2005 was....

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....use as ship stores were free of any restriction/prohibition as provided under clause 3(d). He submits that clause 3(2)(b) of Order, 1993 indicates that "outgoing vessels" cover also "coastal vessels". In this connection, he relied upon the decision of the Hon'ble Supreme Court in the case of Union of India v. V.M. Salgaoncar & Bros. (P) Ltd., 1998 (99) E.L.T. 3 (S.C.). 4. The learned D.R. ....

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.... (b)     any good other than foodstuffs constituting the stores or equipment of any outgoing vessel or conveyance." 6. It was contended by the learned Advocate of the appellant that the benefit of clause 3(2)(b) of Order, 1993 would be applicable to vessels on a coastal run. The Hon'ble Supreme Court in the case of Union of India v. V.M. Salgaoncar & Bros. (P) Ltd. (sup....