2019 (8) TMI 1247

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....ORDER RAMESH NAIR Brief facts of the case are that the two ships M/s. Ambuja Shakti & M/s. Ambuja Keerti having registration of Mouritius at the behest of M/s. Cement Ambuja International Ltd. The aforesaid two ships are charted from M/s. Cement Ambuja International Ltd to appellant vide Bareboat Charter-cum- demise basis agreement dated 08.08.1996. The said ships were converted from foreign r....

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....h it was alleged that on the date of import of the ships got registered in the name of appellant, there is an import of ships and date of import to be taken on 24.04.2003. Accordingly, the appellant should have filed the Bill of Entry at the time of import and failing to obtain the registration ships were proposed to be confiscated. The adjudicating authority confiscated vessel and imposed redempt....

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....bunal) which was upheld by the Hon'ble Supreme Court which was reported at Commissioner Vs. T.V.S. Whirlpool Ltd.-2000 (119) ELT A177(S.C). 3. Sh. T.K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I Heard both the sides and perused the records. I find that the case can be decided on limitation itself without going i....