COMMISSIONER OF CUSTOMS Vs. ASEAN CABLESHIP PVT. LTD.

JUDGEMENT

(1.) The above appeal filed by the Commissioner of Customs, Cochin impugns the final order dtd. 18/2/2020 of the Customs, Excise & Service Tax Appellate Tribunal, Bangalore that allowed an appeal filed by the respondent herein impugning the orders of the Customs Department that found that the vessel Asean Explorer engaged by it in carrying out repairs of cables in the Indian Ocean was not a foreign going vessel for the purposes of claiming exemption under Sec. 87 of the Customs Act, 1961 in relation to spares and consumables contained in its store.

(2.) The brief facts necessary for the disposal of this appeal are as follows:

(3.) The appellant Department found that during the period between 11/7/2007 and 24/4/2012, the vessel was berthed at Cochin Port for almost 1750 days and was on voyage only for approximately 301 days. A show cause notice dtd. 10/7/2012 along with a corrigendum dtd. 14/8/2012 was therefore issued to the vessel and its Master alleging that the vessel could not be categorized as a Foreign Going vessel, and hence, duty would have to be imposed on the various spares and consumables carried in its stores during the aforesaid period. A separate proposal for confiscation of the vessel and imposition of penalty on the vessel and its master was also incorporated in the show cause notice.