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2023 (6) TMI 476 - BOMBAY HIGH COURTDisposal of Sale / Auction proceeds - Settlement of various claims whereas the demand under the customs act is in Dispute and pending - Failure to re-export the vessel “OSV BEAS DOLPHIN” - breach of terms and conditions of the re-export bond executed - HELD THAT:- It would be appropriate that the Revenue moves an application in the pending admiralty proceedings so that it can recover the duty demand against the petitioner. It also needs to be observed that the amounts lying deposited and available in the admiralty proceedings from sale of the said vessel, is certainly a situation of sufficient security being available to the revenue so as to recover the duty demand - It may also be observed that as fairly submitted by Mr. Pratap (petitioner), there would not be any opposition to such claim of the revenue from the petitioner. Mr. Pratap also submits that the owners of the vessel may also not contest the proceedings as the sale itself was not contested by the owners of the vessel. The total claim of the crew is stated to be Rs. 1.35 crores. The duty dues as demanded by the respondents from the petitioner subject matter of this proceedings is an amount of Rs. 4,49,35,190/-, whereas the amount realized from the sale of the vessel is about Rs. 8.75 crores - there is also a claim of the Port Trust in the tune of Rs. 1.85 crores. It is stated that even considering such claims sufficient amount is available which would secure the interest of the revenue, subject matter of the present proceedings. Thus, prima facie it appears that there is sufficient amount available to satisfy not only the dues of the crew, Port Trust, but also the duty demand in question. This petition disposed off with liberty to the petitioner to revive the present proceedings or to file a fresh petition as may be appropriate, in the event needs so arises.
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