JUDGMENT

Bhan, J.—These appeals have been filed by Aban Loyd Chiles Offshore Limited, Essar Oil Limited and Amarship Management Ltd. against the common order dated 15.01.2001 passed by the Customs Excise & Gold (Control) Appellate Tribunal, West Regional Branch at Mumbai (for short “the Tribunal”) by which the Tribunal has allowed the appeals of the appellants in part. The appeals are directed against the part of the order which has gone against the appellants. Revenue has not come up in appeal against the part of the order which has gone against it.

FACTS

2. In the year 1970, Oil and Natural Gas Corporation (ONGC) commenced offshore operations of exploration and exploitation of oil and natural gas etc. ONGC entered into contracts with various companies, which were contractors acting for and on behalf of ONGC for the exploration and exploitation of oil and natural gas etc. The contractors carried on offshore operations with their oil rigs as per the directions and instructions of ONGC. Between 1970 and 1987. ONGC carried on operations from its facilities at 12, Victoria Docks, Mumbai. The customs department permitted the clearance of goods to and from 12, Victoria Docks and the oil ri