Customs Act, 1962 (No.52 of
1962);
(2) "Conversion to coastal Vessel" shall include
the vessel granted a license for coastal trade under ... Petitioner No.1 for conversion of another
vessel namely 'Jag Ratan' for conversion from foreign going
vessel to coastal run vessel
obtaining permission from the Superintendent of Customs (Preventive) granting re-conversion from coastal run to foreign run; and
(c) obtaining port clearance certificate under Section ... brought into India for breaking up. In respect of vessels for conversion into coastal-run, it clarified that the requirement of filing Bill of Entry
intention to evade payment of duty.
14. The procedure for Coastal conversion of the vessels was completed, port clearances (PC) from the Export Department ... Mumbai docks area/Mumbai customs station?
Ans. 15 : The coastal conversion of the vessels are done & Port Clearances obtained to shift the vessels
subject to the condition that appropriate duty is
remitted upon conversion to coastal run.
4. ‘Jug Rahul’ has been imported in 2005. No Bill ... paragraph-3.4 of the
Circular notes in respect of vessels for conversion to
coastal run read as under:
“3.4 Vessels for conversion into coastal
same from foreign going vessel to coastal vessel.
Learned Counsel pointed out that by deeming fiction the coastal conversion
was considered as import of vessels ... 2012 in respect of MV Athena, the coastal conversion was for a
period of less than 1 month, whereas while calculating the duty, the said
required to
be filed with jurisdictional customs authority.
3.4 Vessels for conversion into coastal run: Any
vessel could be used for coastal run/trade after ... file fresh bill of entry at the
time of its conversion for coastal run/trade any payment of
applicable duty on such conversion of vessel
ruling coastal prices at
the port of redelivery, as the case may be. If for the port of delivery / re-
delivery the coastal rates ... VESSEL WILL BE DELIVERED TO CHARTERERS AFTER DELIVERY
BUNKER SURVEY AND COASTAL CONVERSION (IF REQUIRED) AT ONE
SP/LPO/SBM EAST / WEST COAST OF INDIA
imported into India for home consumption in Paradip first by its
conversion to coastal run; therefore, Cochin Customs has no
jurisdiction to demand duty ... import was complete in Paradip Port, where
permission for conversion to coastal run was accorded by the
Proper Officer after examining all the facts
centers
in gaps of existing coastal protection measures and ii) Conversion
of existing coastal protection measures to fish landing centers with
possibility for further expansion
consumed during the coastal run at the time of
conversion from foreign run to coastal run on provisional assessment basis. It
also provides that steamer ... consumed during the coastal run at the time of conversion from foreign run
to coastal run on provisional assessment basis. The circular also states that
