Page 171 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] GREAT EASTERN SHIPPING COMPANY LTD. v. DEPUTY COMMR. OF CUS. IMPORT 561

Customs Tariff Act, 1975, Integrated Goods and Services Tax Act, 2017, and,
violative of Article(s) 14, 19(1)(g), 265 and 300A of the Constitution of India;
and
c. To call for the records of the letter bearing number F. No. S6/108/2018-
IMP and dated 19-9-2018 from the Respondent No. 1 and to quash the
same; and
d. Pass such other order(s) as this Hon’ble Court deems fit and proper in
the extraordinary circumstances of the case in the interests of justice.
2. We have heard the submissions of Sri Rohan P. Shah, Learned Senior
Counsel representing Sri K. Vivek Reddy, Learned Counsel appearing for the
petitioner; of Sri Y.N. Vivekananda, Learned Senior Standing Counsel for Central
Excise, Customs & Service Tax Department appearing for respondents 1 to 3;
and, of Sri B. Krishna Mohan, Learned Assistant Solicitor General of India ap-
pearing for the 4th respondent. We have perused the material on record.
3. The case of the petitioner and the submissions made on its behalf are
as follows : - ‘The petitioner company with its fleet of 49 (owned) vessels pro-
vides shipping services across the world, which entail transportation inter alia of
crude oil, petroleum products, gas and dry bulk commodities. The petitioner is
registered primarily as a ‘supplier of services’ under the Central Goods and Ser-
vices Tax Act, 2017 (CGST Act) and under certain State Goods and Services Tax
(SGST) Act and holds GST registration. On 29-4-2011, the petitioner acquired a
motor ship viz., MV Jag Aditi. In terms of Section 406 of the Merchant Shipping
Act, 1958, a general licence to undertake worldwide trade and coastal trade in
Indian waters, was obtained in respect of the same. The said vessel came to India,
on 28-5-2012, (Visakhapatnam port of Andhra Pradesh) for the first time. At that
time, full exemption from customs duties was available in terms of (i) S. No. 461
of exemption Notification No. 12/2012-Cus., dated 17-3-2012, which exempted
the Basic Customs Duty; (ii) S. No. 306A of Notification No. 12/2012-C.E., dated
17-3-2012, which provided for exemption from excise duty, and consequently no
additional duty of customs was leviable under Section 3(1) of the Customs Tariff
Act, 1975; and (iii) S. No. 56 of Notification No. 23/2002-Cus., dated 1-3-2002,
which exempted Special Additional Duty of Customs under Section 3(5) of the
Customs Tariff Act, 1975. After the vessel is imported to India, on 28-5-2012, it
has been operating as a conveyance on its own steam as defined under Section
2(9) of the Customs Act, 1962. At the time of import into India, the petitioner
tried to file the bill of entry for the vessel through their agent, K. Ramabrahmam
& Sons Pvt. Ltd. The Steel Authority of India Limited (SAIL) submitted a letter to
the 2nd respondent - Assistant Commissioner of Customs (Import), on 30-5-2012,
seeking inclusion of the vessel as a separate line item in the Import General Man-
ifest (IGM) so as to enable the said agent to file a bill of entry in respect of the
vessel. The said agent also filed a letter, dated 31-5-2012, on 1-6-2012, stating that
the line inclusion as requested in the letter of the SAIL was not being permitted
and that due to failure in the ICEGATE system, they were not able to file a bill of
entry in respect of the vessel till the sailing of the vessel from the port, on 31-5-
2012. The petitioner when preparing for the vessel to come into Visakhapatnam
port in June, 2018, during the course of its operation as a ‘conveyance’, realised
that the IGM and bill of entry had not been filed during its import on 28-5-2012
and voluntarily brought the same to the notice of the 3rd respondent - Commis-
EXCISE LAW TIMES  15th May 2020  171