ASHOK KHETRAPAL Vs. CC

JUDGEMENT

(1.) THESE appeals have been filed by the appellants against the OIO No. 10/Commissioner/2012, dated 23 -1 -2013 passed by Commissioner of Customs (Preventive), Jamnagar. Appeal No. C/10965/2013 is filed by M/s. Goa Coastal Resorts & Recreation (P) Ltd., Porvorim, Goa (Importer) against the classification of the vessel Pride of Goa (POG), Loading of value of POG, confirmation of demand and imposition of penalties. The other appellant is Shri Ashok Khetrapal, Director of the importer, with respect to the penalties imposed upon him by the adjudicating authority. Brief facts of the case are that the importer imported one old and used Casino Vessel Pride of Goa at Bedi Port Jamnagar and filed a bill of entry giving the following description: -

(2.) SHRI K.K. Anand (Advocate) appearing on behalf of the appellants, inter alia, made the following arguments/submissions: -

(3.) HEARD both sides and perused the case records. The issue involved in the present appeals is mainly regarding correct classification of a vessel 'Pride of Goa' (POG) imported by the importer. The short point is whether the vessel POG should be considered as a passenger ship primarily designed for the transport of persons (CTH 8901) or it should be classified as vessel for pleasure or sport under CTH 8903. Argument of the importer is that POG is a passenger ship of heading 8901 primarily designed to carry passengers, as POG is capable of taking passengers on it and is also capable of moving from one place to another with a maximum speed of 10 knots. On the other hand, Revenue is of the view that POG is a Casino vessel and was always a pleasure vessel and that it was intended to be made stationary at Goa and was not moving from one place to another place in the sea/river.