COMMISSIONER OF CUSTOMS Vs. HIND OFFSHORE PVT. LTD.

JUDGEMENT

(1.) IN this appeal the Revenue challenges the order dated 27 January 2014 of the Central Excise and Service Tax Appellate Tribunal ("the Tribunal") directing the revenue to allow the vessel "Geo Hindsagar." to be taken out of India to Sultanate of Oman for a period of 6 months subject to the respondent executing an undertaking with the Commissioner of Customs. Following question of law has been raised by the Revenue for our consideration.

(2.) BY an adjudication order dated 14 January, 2013 passed by the Commissioner of Customs the vessel "Geo Hindsagar" a Seismographic Research Ship was held to be classifiable under Chapter 89, Heading 8905 of the Customs Tariff Act, 1975. The above order confirmed the duty payable at Rs. 9.24 crores besides confiscating the vessel under Section 111(m) of the Customs Act, 1962 with an option to redeem on payment of redemption fine of Rs. 9 crores. The vessel is an Indian Flag Vessel owned by an Indian Company.

(3.) THEREAFTER , when the petitioner sought permission from the Revenue authorities to take the vessel "Geo Hindsagar" outside India for execution of a contract awarded to it, the Customs authorities by order dated 24 January, 2014 refused permission to take the vessel out of India, The respondent then filed application before the Tribunal which was allowed by the impugned order dated 27 January, 2014. The impugned order dated 27 January, 2014 has directed the Customs to allow the vessel to be taken to Sultanate Oman by the respondent on their executing an undertaking with the Commissioner of Customs that they would get the vessel back within a period of 6 months.