2009 (4) TMI 117

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....n Appeal No. C/179/2001) Shri K. Ramachandran, Adv. for Appellants Shri M.K.A.K. Mohiddin, JDR for Respondent Per P. Karthikeyan: This matter arises before us for the second time. A similar order of confiscation of the same equipment imported for use on a dredger and imposition of penalty on M/s. Chandra Maritime Pvt. Ltd. (CMPL), the appellants herein, had been remanded by this Tribun....

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....er Section 86 of the Customs Act, 1962 (the Act) on the ground that the equipment had been brought for use in a dredger which operated in Kakinada Airport; the facility provided under Section 86 of the Act was available only to a foreign going vessel or aircraft. Moreover, the equipment were not ship stores as defined in Section 2 (38) of the Act; they were neither fuel nor spare parts nor other a....

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....ing International, Belgium for which CMPL were the agents. As per Section 87 of the Act any imported ship stores on board a vessel or aircraft could be consumed during the period the vessel or aircraft is a foreign going vessel or aircraft. As per Section 86 of the Act any ship stores imported in a vessel or aircraft may, with the permission of the proper officer, be transferred to any vessel or a....

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....91 (55) ELT A33 (SC). The decision cited first had been passed following several judicial authorities. There is no dispute that the dredger in question came from Belgium and that the same returned before dispute on the import could be finally adjudicated. In the circumstances we hold that the impugned goods could be transferred from the aircraft in which the same had been imported to the dredger o....