TaxTMI 
TaxTMI 
2007 (12) TMI 63
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder of the Commissioner (Appeals) No. 85/2001(16-CC)Cus/Commr(A)/ Ahd, dt. 7-2-2001. 2. Heard both sides. 3. The relevant facts, in brief, are as follows (a) The appellant's vessel MV. Tanga arrived in ballast on 17-9-1995 and the vessel anchored on 19-9-1995 at Anchorage Point of Rozi Bunder, Bedi Port, Jamnagar. The vessel departed the Jamnagar Port on 8-7-1996. (b) Bill of entry dt. 13-3-1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner (Appeals) confirmed the order of the Original Authority. 4. Ld. Advocate appearing for the appellant submits that the vessel continued to be a foreign run vessel; they were forced to seek permission from CBEC for coastal run which was granted; they were forced to apply for licence from DG Shipping for running the vessel as coastal vessel; in spite of permission so granted, they have n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....akes place only as coastal operations, as the big vessels are not able to enter smaller ports. At any rate, the appellant have not shown that they were engaged in such operations. 6.2 It is admitted that they applied to the Board for conversion of the vessel for use in the coastal run and that they were granted permission by the Board vide their letter dt. 16-5-1996 subject to the condition....