2023 (2) TMI 683

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....x Appeal No. 1430/2006 [2009 (239) E.L.T. 229 (Guj.)], by which the High Court has dismissed the said appeal preferred by the Revenue and has confirmed the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. C/1510/05 by which the Learned Tribunal allowed the said appeal preferred by the respondent herein and has held that the respondent cannot be said to be an importer of the vessel in question which the respondent purchased for the purpose of breaking and, therefore, not liable to pay the custom duty demanded, the Revenue has preferred the present appeal. 2. The relevant facts for determination of the present appeal in nut shell are as under - 2.1 The vessel in questio....

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....ment holding the respondent liable to pay the custom duty treating the respondent as an importer, the respondent preferred the appeal before the First Appellate Authority. However, the matter reached upto the CESTAT. Relying upon the decision of this Court in Union of India and Others v. M/s. Jalyan Udyog and Another (1994) 1 SCC 318 = 1993 (68) E.L.T. 9 (S.C.), the Tribunal allowed the said appeal preferred by the respondent and held that the respondent cannot be said to be an importer and, therefore, not liable to pay the custom duty. The order passed by the CESTAT has been confirmed by the High Court. 2.5 The impugned judgment and order passed by the High Court is the subject matter of present appeal. 3. Having heard Ms. ....

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.... duty was fasten upon the respondent and, therefore, the respondent is liable to pay the custom duty is concerned, has no substance. The MOA is between the two individual parties. What is mentioned in the MOA is between the two individual parties and on the basis of that the respondent cannot be held to be importer and liable to pay the custom duty under the Customs Act. The liability to pay the custom duty would be upon the importer under the provisions of the Customs Act only. If ultimately the SCI is held to be the importer and liable to pay the custom duty as per the terms and conditions of the MOA, the SCI can recover the same from the respondent. However, so far as the liability of the respondent to pay the custom duty under the Custo....