2007 (4) TMI 552

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.... [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. 16/2003 (8-JMN)Cus/Commr(A)/AHD, dated 24-2-2003 by which he has upheld the order of the original authority in so far as this appellant is concerned. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : - (i)      The apellant i....

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....ems namely Spare tail end shaft valued at Rs. 30,000/-, Spare propeller of bronze metal valued at Rs. 3.25 lakhs and Generator of Caterpiller make valued at Rs. 2.5 lakhs as these were not expressly mentioned in the IGM. (vi)   The adjudicating authority held that these goods are liable to confiscation under Sections 111(d) and 111(f) and confiscated and allowed redemption to the owner,....

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....f the learned Advocate for the appellant. Section 30 provides for filing of import of ship by the master of the vessel. In this case, the vessel has been imported for the purpose of ship breaking. The MOA while describing the vessel specifically listed out certain spare parts kept in the vessel. This cannot be considered to be part and parcel of the vessel. The IGM should have listed these items s....