TaxTMI 
TaxTMI 
2015 (11) TMI 1399
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.... Marine Transportation Services Pvt. Ltd. filed a Free Shipping Bill on 12.12.2012 for export of Offshore Vessel M. V. Hadi' having declared FOB value of Rs. 16.2 Crores. Form SDF (declaration under Foreign Exchange Management Act) was also submitted. Later the exporter, through the CHA, submitted request on 14.12.2012 to clear the vessel under claim of duty drawback and enclosed the exporter's bank details for Drawback Registration in the EDI System to enable them to file export bill for claiming drawback. The online checking list Shipping Bill job card dt. 14.12.2012 for claiming drawback of Rs. 32,40,000/- was also prepared. However, when inquiries were made by Customs, the exporter vide letter dt. 17.12.2012 intimated the Assistant Com....
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....filed only when after entry in the EDI, a number is generated for the declaration made in the EDI System. The Commissioner further viewed that this is not a case where the respondent produced documents such as Logbook to hide the fact that the ship was old and used. The Commissioner relied on the Apex Court decision in the case of Northern Plastic Ltd. 1998 (101) ELT 549. He concluded that there is no case of mis-declaration and the order of confiscation under Section 113(h) (ii) is not sustainable. 3. The Ld. AR appearing for the department emphasised on the sequence of events starting from non-payment of Central Excise duty to mis-declaring the description of the vessel. According to him, the request for amendment of Free Shipping Bill t....
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....eligible for drawback. This report of Superintendent which is countersigned by the Assistant Commissioner on 19.12.2012 is written on the respondents request letter of 14.12.2012. But the A.C. did not order any action such as seizure of the vessel. It appears that the vessel was seized initially for failure to pay Central Excise duty. However, we understand that the non-payment of Central Excise duty is a matter of separate proceedings under the Central Excise Act. This seizure by Central Excise authorities was effected on 26.12.2012. Till this time there was no proposal to seize the vessel for attempt to export which would have made it liable for confiscation under Section 113h(ii). If indeed there was a deliberate attempt to export the v....