CC, NHAVA SHEVA Vs. OMEGA INTERNATIONAL

JUDGEMENT

(1.) OMEGA International, the respondent to this appeal by the Commissioner, imported drilling equipment and spares for oil drilling rigs and cleared them on transshipment for use on two of the drilling rigs operating off the cost of Bombay. The goods were cleared without payment of duty. Investigation by the department indicated that, subsequent of their removal of these rigs, the imported equipment and spares were cleared into Bombay without following the procedure for repair and return and there was no evidence that they have gone back to the rig. Notice was therefore issued to the importer demanding duty on these goods proposing confiscation of the goods under various clauses of Section 111 of the Act and penalty on the importer. Adjudicating on the notice, the Commissioner confirmed the demand for duty amounting to Rs. 75,20,056/ -, refrained from confiscating the goods on the ground that they were not available and imposed penalty on the importer under Section 112 of the Act. This is the duty that was paid by the importer on the goods while investigation was in progress. This order is appealed by the Commissioner on the ground that the duty that was demanded of Rs. 1,81,52,784/ - should have been paid on the goods. It is contended in the appeal that by applying the provisions of clause (a) of sub -section (1) of Section 15 of the Act and that the option of the Commissioner in applying clause (c) of this sub -section was incorrect. Having read the appeal and heard the departmental representative, the respondent being absent and unrepresented despite notice, we find ourselves unable to agree. The matter had been gone into detail in the decision of the Tribunal in Essar Oil Ltd. & Ors. v. CC (Appeals C/1113 to 1115/97). In that decision, which related to identical facts, the Tribunal in paragraph 11 has held as follows: - -

(2.) This issue having been decided and the facts being similar, we do not find any ground to interfere. Appeal dismissed.