2016 (11) TMI 1269

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....Shri V.R. Reddy, AC (AR) for the respondent Per: Raju M/s. Salgaonkar Engineers P. Ltd., the appellants imported a motor tanker. Revenue asked the appellant to produce technical clearance from the Director General of Shipping in terms of para 3.49 of EXIM policy 2002-07 and para 5.3 of the Handbook of Procedure and also as per Guidelines of the Ministry of Shipping contained in OM SD-11018/1....

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.... to redeem on payment of Rs. 13 lakhs. He also imposed a penalty of Rs. 2 lakhs on the appellant. He, however, allowed towing of the vessel to the Alang port after payment of redemption fine and penalty imposed. Aggrieved by the said order, the appellant are before Tribunal. 2. Ld. counsel for the appellant argued that no show-cause notice has been issued. He argued that in terms of Section 124....

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....it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter: Provided that the notice referred to in clause (a) ....

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....0 reads as under:- "8901 CRUISE SHIPS, EXCURSION BOATS, FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS 8901.2 Tankers 8901.20.50 of a gross tonnage not exceeding 5000 8901.20.60 of a gross tonnage exceeding 5000" It is seen that the motor tanker imported by appellants is powered by 2000BHP engine. In this circumstance, it canno....