2020 (4) TMI 249

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....ICAL MEMBER Shri K.B. Nanaiah, Asst. Commissioner(AR) For the appellant Shri R.K. Tomar, Advocate For the Respondent ORDER PER: P. ANJANI KUMAR Heard both sides. 2. Brief facts of the case are that the respondents are engaged in the business of export of iron ore. For the purpose of exports, they have availed the services of a vessel 'MV Sunrise' for facilitating swift loading of....

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....earned counsel for the respondent submits that the vessel was nowhere involved in coastal run between any two Indian ports and was engaged in shifting of iron ore from the shore to the mother vessels in a high-seas bases stationed beyond 12 nautical miles of Indian coast and hence they are foreign going vessel and as such the exemption available to bunkers and stores have been rightly held to be a....

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....ons and records of the case, we find that though the Department alleges that the vessel has been on the coastal run, no evidence to that effect has been brought on record either by way of any permission granted for coastal run by Customs or D.G. Shipping or any copy of the log book of the vessel has been submitted. Moreover, we find from the judgment of the Hon'ble Supreme Court as cited by th....

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....ged in fishing or any other operations outside the territorial waters of India; (iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever; 5. As per the above definition, we find that the vessel M.V. Sunrise was engaged in the carriage of goods between ports mentioned above to the high-seas. Going by the definition contained above under the clause (iii....