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2026 (5) TMI 27
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....ss and S & H along with interest on the confirmed demand of Rs. 1,38,930/-. The learned Commissioner also ordered that in addition to the duty already charged in the Order-in-Original on 3.146 MT of HSD, duty and interest at proper rates shall also be charged, assessed and recovered on a quantity of 49.431 MT of diesel oil out of the stock of 59.146 MT of diesel oil declared at the time of conversion of the vessel into coastal run at Vadinar. The appeal for charging duty and interest on the remaining quantity of diesel oil was rejected. 1.1 The facts of the case in brief are that M/s. Shipping Corporation of India through their agent sought conversion of vessel MT Arun Khetar Pal from Foreign run to Coastal run and filed Bill of Entry fo....
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....y of hearing to both the parties arrived at the conclusion that prior to her conversion from coastal trade to foreign trade at Mumbai on 12th March, 2008 at 22.00 hours, the vessel was on coastal trade in India during the period between 14th April, 2007 (arrival at Mangalore) to 12th March, 2008 (reversal to Colombo at Mumbai). Therefore, it is evident that the quantity of 97.950 MT of Diesel Oil received by the vessel MT A. K. Pal vide BDM dated 15th December, 2007 was supplied by M/s. HPCL during the period when the vessel was on coastal trade. The law does not permit a vessel in coastal trade to receive duty free bunkers. Therefore, unless otherwise proved it is held that the subject quantity of 97.950 MT bunkers received by the vessel o....
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....of any duty paid documents by which it could be established beyond doubt its duty paid character particularly, when the law provides that a foreign going vessel is eligible to receive duty free bunkers. Accordingly, I hold that the respondent has not been able to establish that the quantity of 49.431 MTs of diesel oil received by the vessel at Mumbai vide BDN dated 13th March, 2008 was duty paid. 1.4 Feeling aggrieved from the impugned Order-in-Appeal dated 8th December, 2010 passed by the learned Commissioner (Appeals) Customs, Jamnagar, the present appeal has been filed before this Tribunal. 2. The learned Counsel for the appellant submitted that the learned Commissioner (Appeals) erred in allowing the appeal filed by the Revenue. H....
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....tification No. 94/96-Cus. Dated 16.12.1996. This notification exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 and specified in column (2) of the Table hereto annexed when re-imported into India, from so much of the duty of Customs leviable thereon which is specified in the said First Schedule, the additional duty leviable thereon under Section 3 of the said Customs Tariff Act, and special duty of Customs leviable under sub-section (1) of Section 68 of the Finance Act (No.2) 1996 as is in excess of the amount indicated in the corresponding entry in column (3) of the said Table. Relying upon the above mentioned notification appellant has claimed the exemption of duty on bunker supplied by the....
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....uty paid. He prayed that the impugned order passed by the learned Commissioner be upheld and the appeal may be rejected. 4. I have heard the learned Counsel for the appellant and the learned AR for the department and perused the records. I am of the view that the learned Commissioner (Appeals) has made error in not accepting the certificate dated 17.09.2010 issued by M/s. HPCL the Charterers and Bunker suppliers of the ship in support of their declaration that diesel oil supplied vide Bunker Delivery Note dated 13.03.2008 was duty paid. The reasoning given by the learned Commissioner in the impugned order for not accepting the said certificate is not cogent and it is improper. The learned Commissioner has observed that he is unable to ac....