IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS APPLICATION NO.2 OF 2000. The Commissioner of Customs (Imports), Mumbai. .. Applicant. V/s. M/s Shiva Marketing Ltd., Mumbai.. Respondent. Shri P.S. Jetly with Y.R. Mishra i/b R.N. Bandopadhya for the applicant. CORAM CORAM CORAM : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. DATED DATED DATED : 14.9. 2005. : 14.9. 2005. : 14.9. 2005. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned Counsel appearing for the Revenue. None for the respondent inspite of service. . Having heard learned Counsel for the Revenue, we are of the considered view that the questions framed by the applicant are questions of law which are required to be answered by this Court. The questions framed are: 1."Whether a ‘vessel’ brought from outside India for operation in India should file a Bill of Entry, even if they are exempted from payment of duty and whether the tug vessel should have declared the barge as cargo in the IGM?" 2".Whether by not filing Bill of Entry and starting operation in Inda, the barge is liable to confiscation under section 111(j) of the Customs Act, 1962 or 111 (d) ibidi or any other provisions of the Customs Act, 1962.?" . The Tribunal is directed to send statement of case to this Court raising the aforesaid questions of law for the opinion of this Court as expeditiously as possible at any rate, within 8 weeks from the date of receipt of this order. . Application stands disposed of with no order as to costs. (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.) (V.C. (V.C. (V.C. DAGA,J.) DAGA,J.) DAGA,J.)