High CourtsDivision Bench(2013) 11 BOM CK 0005

Seamec Ltd. vs Union of India

Bombay High Court · Decided on 25 November 2013 · Citation: (2014) 306 ELT 320

HON’BLE JUDGES
Mohit S. Shah, C.J · M.S. Sanklecha, J
CASE NUMBER
Writ Petition No. 10704 of 2013

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Judgment

4 paragraphs · 353 words
1.

Rule, returnable forthwith. At the request of the Counsel the petition is taken up for final disposal. Learned Counsel for the petitioner states that on its application it was permitted by CESTAT to take vessel SEAMEC-III out of India for repairs. This permission was granted on the petitioner furnishing a bank guarantee of Rs. 60 lacs and on an undertaking that the vessel would be brought back to India by 30 September, 2013. However, the petitioner applied on 26 September, 2013 for extension of time to bring the vessel back to India from 30 September, 2013 to 31 December, 2013.

2.

By the impugned order dated 28 October, 2013 the Tribunal has dismissed the application for extension of time. This was on the ground that the petitioner was allowed to take the vessel out of India for repair work only in view of the undertaking.

3.

Normally no exception could be taken to the impugned order dated 28 October, 2013. However, in view of the peculiar facts viz. as opportunity to gainfully employ the vessel SEAMAC-III in Dubai was found post its repairs and otherwise the vessel would have been idle till the end of November when it would be gainfully employed in India extension of time was sought. The application for extension of time was also made to the Tribunal before 30 September, 2013. Taking all the above facts into account we are interfering with the order of the Tribunal and extending the time limit to bring the vessel SEAMEC-III to India. Learned Counsel under the instructions of Mr. S.L. Mohanty, Chief Legal Officer of the petitioner undertakes that the petitioner will bring the vessel back to India by 30 December, 2013 and shall also pay all the applicable duties and taxes for re-entry/re-import of the subject vessel and shall comply with all other legal requirements. The undertaking is accepted.

4.

In view of the above undertaking, we grant extension of the time for bringing the subject vessel SEAMAC-III back to India by 30 December, 2013. No further extension will be given. Writ petition is disposed of in the above terms.