2020 (11) TMI 1134

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....ommissioner of Customs, Tuticorin with the principal submission that the vessel in question was on 'foreign run' and, therefore, any dispute on the duty liability, arising from the proposed classification, is merely academic. The issue arose from the availment of concessional rate of duty, against notification no. 27/2002-Cus dated 1st March 2002, on the import of 'special service workboat [DN - 204 dredger]' vide bill of entry no. 29944331/11.03.2011. The vessel was sought to be cleared against tariff item no. 8901 9000 of First Schedule to Customs Tariff Act. 1975 which was reclassified by customs authorities against tariff item no. 8901 9090 of First Schedule to Customs Tariff Act, 1975. 2. According to Learned Authorized Representati....

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....India from a place outside India;' with section 2(25) and in section 2(26) of Customs Act, 1962, defining 'imported goods' and 'importer' respectively to be of relevance till the goods are cleared for home consumption. From the procedure for clearance of goods for home consumption in section 46 and section 47, it would appear that that goods are at the disposal of importer only upon clearance for home consumption and, to the extent that the exemption notification prescribes deployment within the territory of India for a period of upto six months, the timeline for deployment can commence only from the date of such clearance. It is an admitted fact that the shipping bill was filed on 14th September 2011 and that 'out of charge' was granted....

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.... other floating structures, thar are distinguished by the buoyancy of the craft overcoming the weight and mass of the primary material from which they are constructed. Other than the conveyance of goods and persons from one place to the other, floating structures, which are encompassed in heading no.8905 of the First Schedule to the Customs Tariff Act, 1975, are required for a variety of activities at sea. We take note that the primacy of navigability is the definitional distinction between the two. We also take note that the impugned vessel arrived on its own steam and proceeded to the designated place as 'coastal vessel' till the prescribed period of six month was completed and, thereafter, was converted to 'foreign run' with filing of sh....