2012 (11) TMI 969

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....ent of M/s. Poompuhar Shipping Corporation Ltd. (The Principal) a Government of Tamil nadu Enterprise. A Vessel Tamil Kamaraj owned by the Principal was engaged in carrying thermal coal from Haldia, Paradeep and Vizag for discharging at Tuticorin, Chennai and Ennore on a coastal voyage basis. The said vessel was converted from coastal run to foreign-run at Tuticorin on 19-1-97 and departed for dry docking at Singapore and returned back to Paradeep Port on 28-2-1997. On 28th February, 1997 i.e. on the date of conversion from foreign going run to coastal run, the Appellant claimed that the said vessel had on board stores/supply such as furnace oil, diesel oil etc. both of foreign as well as Indian origin. At the time of such conversion, the A....

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....till date, as such. The contention is that charging of duty on stores of Indian origin does not arise and it is not the Department's case that there is any discrepancy in the quantification of mineral oils of foreign origin and Indian Origin and it is also not the Department's case that they have not discharged the duty on the stores of foreign origin at the time of conversion. 5. The contention of the ld. AR for the Department is that they have not followed the Imported Stores (Retention of Board) Regulations, 1963. Sub-clause (b) to Clause 2 of the said Regulations, provides that in case the consumable stores and others those specified in Cause (a), such stores are likely kept on board without payment of duty. The contention is that....