TaxTMI 
TaxTMI 
2009 (4) TMI 607
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....spondent. [Order per : P. Karthikeyan, Member (T)]. - This matter arises before us for the second time. A similar order of confiscation of the same equipment imported for use on a dredger and imposition of penalty on M/s. Chandra Maritime Pvt. Ltd. (CMPL), the appellants herein, had been remanded by this Tribunal for re-adjudication by the adjudicating authority as the said authority had n....
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....nt had been brought for use in a dredger which operated in Kakinada Airport; the facility provided under Section 86 of the Act was available only to a foreign going vessel or aircraft. Moreover, the equipment were not ship stores as defined in Section 2(38) of the Act; they were neither fuel nor spare parts nor other articles or equipment for use in a foreign going vessel. The Commissioner found t....
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....of the Act any imported ship stores on board a vessel or aircraft could be consumed during the period the vessel or aircraft is a foreign going vessel or aircraft. As per Section 86 of the Act any ship stores imported in a vessel or aircraft may, with the permission of the proper officer, be transferred to any vessel or any aircraft as stores for consumption therein. In terms of the provisions of ....
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....uthorities. There is no dispute that the dredger in question came from Belgium and that the same returned before dispute on the import could be finally adjudicated. In the circumstances we hold that the impugned goods could be transferred from the aircraft in which the same had been imported to the dredger of M/s. Dredging International, Belgium for use as ship stores without payment of duty. Ther....