ORDER
Jyoti Balasundaram, Member (J)
1. Vide Order No. C-I/2864/WZB/2003 dt. 14.11.2003 the Bench directed predeposit of the entire duty demand of Rs. 7,94,269/- holding inter alia that the material on record was not sufficient to determine whether the fuel and oil were in the vessel’s machinery so as to hold that they would be considered to form an integral part of the vessel and holding inter alia that the declaration of the master of the vessel for the inventory of stores, oil etc. on board the vessel, filed before the Tribunal did not show the location of the tanks in which the fuel and oil, on which the demand has been confirmed, were located. The applicant seeks modification of the above order by stating that they have since been able to obtain copy of survey report which would show where the tanks in which the fuel and oil, on which the demand of duty has been confirmed, were located.
2. On hearing both sides and carefully going through the survey report of 27.12.2003, it is very clear that the surveyor has not been able to ascertain whether the tanks containing fuel and oil were in the engine room and there is a marked averment in the report that the company has not carried out the inspection of the vessels and that it will not be possible after such a long gap of over eight years to ascertain whether these tanks were in Engine Room or not. In this view of the matter no ground for modification of our order has been made out. On query from the bench as to whether they require further time for predeposit the answer was in the negative. We, therefore proceed to dismiss the appeal for non-compliance with the statutory requirement of Section 129E of the Customs Act, 1962-Since the direction for pre-deposit has not been complied with, appeal is dismissed for non-compliance with the statutory requirement of Section 129E of the Customs Act, 1962.
(Pronounced in Court)