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2017 (7) TMI 270 - CESTAT HYDERABADLevy of Customs Duty - sea food harvesting - It was the case of the Revenue in the SCN that the mid-sea bunkering facility for fishing activity is being mis-utilised and on completion of the enquiry, SCN was issued alleging misutilisation of duty-free bunkers procured in the mid sea for the purpose other than the fishing i.e. using the boats as chase boats during the period - Held that: - instead of going into various arguments put forth by both sides, the matter can be disposed of only on the jurisdiction issue. The appellant had submitted that the activities undertaken by the vessels took place beyond the territorial waters which are undoubtedly part of India falling under Territorial Waters, Continental Shelf, EEZ or other Maritime Zones Act and to make law which is the prerogative of the Govt of India and can exercise limited sovereignty over EEZ and Continental Shelf for specific purposes. We find that this argument of the appellant seems to be correct - Further it is noticed that by N/N. 108/2008-Cus (NT) dated 23.09.2008 while amending original N/N. 15/2002-Cus(NT) dated 07.03.2002, the territorial status of the Commissioner of Customs, Visakhapatnam has been specified which does not contain the EEZ near Visahkapatnam. Consequently, the activities undertaken by the appellants vessels beyond the territorial waters are not falling within the territorial jurisdiction of Commissioner of Customs, Visakhapatnam. Learned DR was not able to produce anything contrary to the said N/N. 108/2008-Cus. Appeals have been allowed only on jurisdiction.
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