2015 (11) TMI 890

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of import. 2. During unloading of material from ships, the appellants are required to following the provisions of Section 92, 93, 94, 97 and 98(1) of the Customs Act. As a result the unloading of cargo was required to be done under Customs supervision. The Customs supervision was done at a cost which was recovered from the appellants. Notification No. 43/97 exempts "Vessel carrying exclusively coastal goods" from the provisions of Sections 92, 93, 94, 97 and 98(1). As a result, such vessels were not required to unload cargo under Customs supervision and therefore, no supervision charges was required to be paid. 3. The appellants were utilizing services of foreign vessels on coastal run for the purpose of transportation of cargo from....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s unloaded and loaded are coastal goods. In the instant case it is a fact which is not in dispute that appellant was carrying the coastal goods, therefore as per Section 36 of Customs Act no supervision charges are required to be paid. However in the instant case as the appellant has asked for the supervision of the unloading of the coastal goods and the Customs department has provided the offices for such supervision then they should pay the overtime at a prescribed rate. If the appellant were of the opinion that no supervisions is required in that case they should not have asked for supervision of unloading of the coastal goods. When the service were provided as per the request by the appellant, then they have to pay, hence overt....