V M SALGAOCAR AND BROTHER PVT LTD Vs. K C LAHIRI ASSISTANT COLLECTOR OF CUSTOMS AND CENTRAL EXCISE MARMAGOA AND

JUDGEMENT

(1.) These are seven writ petitions challenging the letters, decision and Orders of the Customs Authority requiring the petitioners to file the bills of entry for the purpose of levy of customs duty in respect of three transhippers and spares for two of them. The three transhippers are "Sanjeevani", "Gosalia Prospect" and "Priyadarshini". Petitions Nos. 2 and 9/1972 are in respect of Sanjeevani and Gosalia Prospect. Petitions Nos. 102/73, 16 and 17/1975 and 72/1976 are filed in respect of spares for these two transhippers and Petition No. 71/1972 is in respect of Priyadarshini.

(2.) The case of the Petitioners is as follows :- The petitioners are the owners of the Transhippers. Sanjeevani and Gosalia Prospect were second hand sea going vessels at the time they were purchased by the petitioners. They were thereafter fitted up with equipment for transhipping mining ore from barges or from its holes to bigger iron ore carriers. Priyadarshini is a sea going vessel also used from the inception for transhipping iron ore. The three transhippers are not inland vessels within the meaning of the Indian Steam Vessels Act, 1917. They are sea going or in other words ocean going vessels within the meaning of the Government of India, Ministry of Finance (Department of Revenue) Notification No. 262-Customs dated 11th October, 1958 which exempts ocean going vessels from payment of customs duty leviable thereon.

(3.) When the Transhippers were brought into India, the respondents required the petitioners to file a bill of entry for the purpose of payment of customs duty. The petitioners contended that the Transhippers were exempted from customs duty and declined to file bill of entries. As the respondents insisted in the filing of bill of entry for the purpose of levying customs duty, the petitioners filed various proceedings and eventually came to this Court with the first three Writ Petitions.