Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | (b) 46 s.28A (h) s.113 (a) 1962-'- s.111 (a) (/) g) 32 - Violations s.112 OJ and (o) Customs Act s.115 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962- s.111 (a), (b), (f), {g), (h), OJ and (o), s.112, s.113 (a), s.115, 46, s.28A, 32 - Violations of- Demand for duty - Confiscation of rig brought into India for repairs - The Commissioner of customs recorded the finding that the rig in question was not declared uls. 46 and other formalities were also not undertaken, therefore, ordered confiscation of rig under provisions of s. 111 and also held that as rig was imported for home consumption, hence, assessees were liable to pay duty - Tribunal held that the rig had not entered the territorial waters for purposes of oil exploration but for repairs and it cannot be said that rig was goods imported for home consumption and covered u/s.46 and further, that in the given circumstances payment of duty onrig did not arise - However, it opined that provisions of s.111 (f),(g).(h) would be attracted and rig was liable for confiscation - On appeal, held: The finding that the rig when repaired in India, it was imported for home consumption is unacceptable and faulty - Carrying out of repairs on the rig/vessel, would not amount to utilization or operation of the vessel/rig in India - Thus, it would be incorrect to hold that mere repair of vessel/rig would constitute taxable import - But, it cannot be said that owner had not violated the provisions of the Act, which are much wider in scope - The Act regulates and mandates compliance by foreign going vessels when they enter the territorial waters - Provisions of the Act are required to be met and complied with, even when vessel/rig is not a 'good' meant for home consumption - Thus, violations recorded by the Tribunal cannot be found fault with. |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2017 INSC 1258 |
Petitioner | Commissioner Of Customs, Mumbai |
Respondent | M/s Aban Loyd Chiles Offshore Ltd. & Ors. |
SCR | [2017] 5 S.C.R. 314 |
Judgement Date | 2017-02-02 |
Case Number | 1784-1787 |
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