M/S. Oblum Electrical Industries Pvt. ... vs Collector Of Customs Bombay on 2 September, 1997
19. Learned counsel also refers to the permission sought and granted by the
Commissioner of Customs of Kakinada custom House, with respect to
permission for operation of the mechanized fertilizer terminal inside the port at
berth No. 6 and its backup area. Such permission was granted vide letter C.No.
VIII/48/133/2015 - Customs Tech dated 14/05/2015 addressed to the Deputy
Commissioner of Customs KCH, by the Asst Commissioner. Copy of the said
letter was marked to SCCPL. Further, from the definition of port and port limit
in the Indian port act 1908, it clearly emerges that landing place is part of the
port, which includes Bandar, wharf, Pier, Jetty, hard ground and anyplace used
for the landing, shipping or storage of goods or for the embarking and
disembarking of passengers, landing place in a structure providing a place
where boats can land people or goods, docking facility, dockage and dock
landing in a harbor next to pier where ships are loaded and unloaded or
repaired. Thus the construction activity in the facts of this case is part of the
port and hence entitled for exemption under the said notification. Admittedly,
berth No. 6 of the said port including the backup area is within the limits of
Kakinada seaports Limited specified by the State government under section
4(2) and section 5 of the Indian Port Act, under notification No. G.O.86 dated
04/06/2001. He further relies on the ruling of the Hon'ble Supreme Court in
Oblum Electrical Industries Private Ltd vs CCE, Bombay [1997 (94) ELT (449)]
(10)
ST/30190 & 30191/2021
wherein, it was held that the words in a notification have to be construed
keeping in view the object and purpose of the notification.