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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.K. JAYASANKARAN NAMBIAR, P.M. MANOJ
Commissioner of Cutoms, Cochin – Appellant
Versus
Asean Cableship Pvt. Ltd. – Respondent
| Table of Content |
|---|
| 1. background context of the vessel's engagement and customs matter. (Para 1 , 2 , 3 , 4) |
| 2. introduction of parties involved and the legal representation. (Para 5 , 6) |
| 3. arguments regarding the definition of foreign going vessel. (Para 7 , 8) |
| 4. court analysis of factual engagement versus customs definitions. (Para 9 , 10 , 11 , 12 , 13) |
JUDGMENT :
A.K. Jayasankaran Nambiar, J.
1. The above appeal filed by the Commissioner of Customs, Cochin impugns the final order dated 18.02.2020 of the Customs, Excise & Service Tax Appellate Tribunal, Bangalore that allowed an appeal filed by the respondent herein impugning the orders of the Customs Department that found that the vessel Asean Explorer engaged by it in carrying out repairs of cables in the Indian Ocean was not a foreign going vessel for the purposes of claiming exemption under Section 87 of the CUSTOMS ACT , 1961 in relation to spares and consumables contained in its store.
2. The brief facts necessary for the disposal of this appeal are as follows:
The vessel Asean Explorer is a Singapore vessel that was engaged to carry out repairs of cables located in Indian Ocean, and was berthed at Kochi for operating the zones c
The status of a vessel as a foreign going vessel under the Customs Act is based on contractual engagement and operational readiness, not merely its physical presence within territorial waters.
The determination of a vessel's status as a foreign-going vessel under Section 2(21) of the Customs Act permits exemption from customs duty under Section 87, thus establishing the appeal's maintainab....
The main legal point established in the judgment is that the jurisdictional fact for consideration in the appeal was whether the vessel, C S Asean Explorer, qualified as a foreign-going vessel under ....
The main legal point established in the judgment is that the dispute concerning an exemption cannot be equated with a dispute in relation to the rate of duty, and the appeal was found to be maintaina....
Levy of customs duty - Vessel - Where the vessels had been imported long before notification that was sought to be applied in those cases, and particularly at a time when there was no requirement to ....
Customs duty is only applicable at the time of first entry into India, and not on subsequent conversions, as retrospective application of exemptions violates established legal principles.
Entitlement to abatement of customs duty requires timely claim submission and compliance with valuation procedures under the Customs Act.
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