2017 (11) TMI 48

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny short collection of duty arises as per the show cause notice; whether the goods in question which were seized i.e. 155 boxes of Data Tapes totally valued at Rs. 90,99,967/- are liable for confiscation and whether CHA and six other individuals in Section 112(a) of the Customs Act, 1962 or otherwise. 4. It transpires from the records that the respondent had imported 307 boxes of Data Tapes along with the seismic survey vessel which they imported for carrying out the seismic survey operations in the East Coast; the Data Tapes were mentioned only IGM the stores list and were retained on board without payment of duty; seismic data was recorded on the said Data Tapes and 155 boxes of Data Tapes were brought to Mumbai port through a coastal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the attention of any one. At the time of import of the vessel, the importer is very well aware that the Data Tapes are used for recording of the data and subsequently released into the country. The importer could have very well applied to the Directorate General of Hydrocarbons for grant of Essentiality Certificate for duty free clearance of these items and later put them to use without any problem. When, the Directorate General of Hydrocarbons has issued the EC for the recorded tapes, there could not have been any problem for the importer in obtaining the EC for the unrecorded Data Tapes at the time of their import along with the Seismic Survey Vessel. The argument put forth by the CHA that the reason for not filing Essentiality Certific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pretext. During the period of its import, the pre-recorded Data Tapes were classifiable under CETH 8523 and the Recorded Data Tapes were classifiable under CETH 8524. 14. In view of the foregoing, I hold that Data Tapes cannot be considered as Stores in relation to the present consignment and also that the importer should have obtained the Essentiality Certificates if they intend to avail the duty exemption under Sl. No. 217 of CN. 21/2002 (as amended by CN. 26/2003) at the time of import of these goods into the country. It can be seen from the above reproduced findings are correct and facts and circumstances of this case are not affected countered by the adjudicating authority in the grounds of appeal. 5. The second issue ha....