TaxTMI 
TaxTMI 
2025 (8) TMI 1401
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...., New Delhi. 3. Learned AR finding that the matter is covered, does not oppose the relief claimed and reiterates the findings in the impugned order. 4. We have gone through the rival submissions. We find force in the submissions made by the appellant regarding the matter being covered on the similarity of facts. We reproduce below the relevant clauses of the agreement entered by the appellants, which are available at page 11 to 18 of the paper book : - " 3. Delivery: GESC shall use all reasonable efforts to deliver the first of the Containers on about 20th October 2010 and to complete delivery on or about 19th November 2010. Container shall be delivered from GESC depot in Singapore. The Containers delivered ex-deport shall be deemed to be delivered herein under on the date of delivery. Containers delivered to Pier transfer points or/on Quay shall be deemed to be delivered hereunder on the date on which the Lessee is advised that the Containers are available for use/collection. 9. General Conditions: a) Notwithstanding anything contained in the Lease to the contrary, the Lessee shall inspect the Containers at the time of delivery and return. ....
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....ly to be chemically active and/or combustible after cleaning the Lessee shall ensure such residues are rendered full inert and neutralized, due reference to which must be included in the Certificate of Cleanliness. g) If there is any disagreement about the extent or allocation of any repair or cleaning costs at return GESC shall arrange for the Containers to be examined by an approved independent surveyor. Both parties will accept the surveyor's decision, and the cost of the inspection will be divided equally between the Lessee and GESC. 10. Inspection of Containers during the Lease At any time during the term of the Lease and upon notice from GESC, the Lessee shall permit GESC's nominated surveyor to enter the premises of the Lessee, the Lessee's local agent or sub-Contractor to inspect the Containers. * TRIFLEET LEASING (ASIA) PTE. LTD:- 4. Use of the Equipment; Inspections by Lessor 4.1 Lessee shall use each Container only in those areas specified for that Container in the APPENDIX applicable to that Container and in such other areas to which the Lessors consents in writing. The Containers shall at all ti....
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....rs. Lessee will, at its expense, (i) submit each Container for any inspections required by the manufacturer or the Insurer or by any applicable governmental or other authority or by any applicable law, rule, regulation, ordinance, treaty or convention and (ii) perform any work required or recommended at a result of any such inspection. Without the prior written consent of Lessor, Lessee shall not make any modifications or additions to or changes in any Container. All modifications or additions to or change in any Container shall belong to and immediately become the property of Lessor, without charge, and shall be returned to Lessor with that Container upon the expiration or earlier termination of this lease unless Lessor notifies lessee to remove any of the same, in which case Lessee shall promptly do so at its expense without damaging the Container or Impairing its operation. HOYER Global Transport BV: 2.2 Location of Delivery available agreed upon: COTAC, Dormagen (Germany) 3- Delivery/Making available and Return 3.1 The lessor will report the Tank container(s) available on the agreed upon date and location, ready for service.....
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....eet Leasing (Asia) Pte Ltd. The responsibility for the interior shell condition rests with Lessee. The lessee is reminded that he is responsible for and liable for the costs of remedying any pitting or corrosion or staining or other damages to the interior of any tank- container or its fittings howsoever caused while said tank-container is under his control. Specifically, but not exclusively, it is the Lessee's sole responsibility to ensure that any tank-containers supplied is suitable for the cargo intended. In particular, it is also the Lessee's sole responsibility to ensure that the product/cargo to he carried will not cause any pitting/corrosion or staining or other damage to the interior of the tank-container or its fittings and ensure that these tanks remain under suitable Nitrogen all the time. Lessee shall make payments in USD via Telegraphic Transfer (T.T) to Lessor's Singapore Bank Account, USD account number as stipulated in the invoice. The Lessee shall be responsible for all taxes, import duties and charges and including damages to the tank container(s) up to total loss, will be in place as long as the tanks rema....
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.... Containers or any other act by an agent, employee or sub-contractor of the Lessee shall be deemed to be the act of the Lessee and binding on the Lessee. 5. Use and Compliance with laws : (i) Lessee shall at its expense comply with all conventions, laws, codes and regulations in force from time to time, including, but not limited to provision regarding fraud, money laundering and terrorism, in every jurisdiction in which the Containers may be used or operated and to which Lessee. BLT Trading or the Containers may be subject, and with all rules of any legislative, executive, administrative or judicial body exercising any power or jurisdiction over the Containers and shall pay all duties and other charges which affect the Lease or the Containers. The Lessee shall comply with all customs laws and regulations and pay all duties and other charges when using the Containers in domestic business in any country. Lessee agrees at its own expense to use, maintain and operate each Container in full compliance with all such laws, regulations, requirements, or rules require the modification of the Containers or any part thereof in order to comply with such laws, regulations,....
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....from the day the lessee gives proof of loss to BLT Trading and pays the replacement value described in the lease. The daily rental shall continue to be charged until the above conditions are satisfied. " 4.1 We find that these conditions in substance are similar in nature to the ones given in the decision of M/s SRF Ltd (cited supra), as reproduced in para 7 of the decision : - " 7. In order to appreciate the controversy raised in this appeal, it would be useful to reproduce the relevant clauses of the agreement executed between the appellant and the Tankspan Leasing Limited and they are as follows : - Agreement with Tankspan Leasing Limited " 7. INSPECTION AND TESTING (a) At any reasonable and from time to time, the Lessee shall permit the Lessor or it's authorised representatives to inspect any or all of the Containers available to the Lessor at any such address as may be mutually agreed. (b) For the purpose of periodic inspection and testing of the Containers in accordance with the requirements of governmental authorities regulations and agreements concerning the transportation at hazardous materials, upon sixty (60) days prior written ....
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.... 10. MAINTENANCE, DAMAGE, LOSS OF DESTRUCTION (a) Except as otherwise provided in this Lease, the Lessee at it's own expense shall maintain the Containers in good condition and repair and shall be liable for all damage to and loss of any Container and make all necessary replacements of components and parts during the term of the Lease using parts and workmanship equal to, or greater than, the condition that the Containers were in at the commencement of the Lease. The Lessee shall make no changes or alterations to the Containers except with the written consent of the Lessor. The colour of The Containers, identification marks, the Lessors service mark and name or any other plates, marks or seats or writing applied to the Containers must not be removed, mutilated, obliterated or supplemented in any way without the prior written approval of the Lessor and the Lessee shall take all steps to prevent any other person doing any such act or riling. The Lessee shall keep such marks and colour in good condition and repair throughout the term of the Lease. 13. TAXES Lessee shall pay all taxes, fees, penalties and interest and other liens, charges or encumbranc....