COMMISSIONER OF CUSTOMS Vs. ASEAN CABLESHIP PVT LTD

JUDGEMENT

(1.) Heard Mr N Venkataraman, learned Additional Solicitor General for the appellant, and Mr Rohan Shah, learned Counsel for the respondent, on the maintainability of the instant appeal before this Court under Sec. 130 of the Customs Act 1962 (for short 'the Act').

(2.) The Commissioner of Customs, challenging the Final Order No.20218-20219/2020 dtd. 18/2/2020 in Customs Appeal No.27102/2013 of Customs, Excise and Services Tax Appellate Tribunal (CESTAT), Bangalore, has filed the appeal under sec. 130 of the Act. M/s. Asean Cableship Pvt. Ltd, Singapore, represented by its General Manager, is the respondent. For convenience, parties are referred to as appellant and respondent.

(3.) The Background Circumstances: On 15/12/2005 the agreement entitled 'The South East Asia and Indian Ocean Cable Maintenance Agreement' was entered between the Telecom Companies (Maintenance Authorities) and Cableship operators. The object of the agreement is to provide submarine cable installation, repairs and maintenance to the Maintenance Authorities. The respondent, in turn, entered into an agreement with Cochin Port Trust for availing berthing facility at Cochin Port. The respondent, as part of its contractual obligation under 'South East Asia and Indian Ocean Cable Maintenance Agreement', shall be based at Port of Cochin, India, and has deployed 'C S Asean Explorer' for carrying out the contractual obligations under the Cable Maintenance Agreement. 'C S Asean Explorer' was berthed at Cochin Port and undertook sorties to places of repair and maintenance work in the Arabian Sea.