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2011 (4) TMI 166 - HC - CustomsSeizure - As the vessel in question was not released, Writ Petition No.10240 of 2010 was filed, wherein an order was passed on 23¬-12 2010 to the effect that the Customs would allow provisional release of the vessel in question - If the vessel is required for the petroleum project, then issuance of the essentiality certificate by DG, Hydrocarbons could not be faulted - DG, Hydrocarbons could not have cancelled the essentiality certificate without hearing the petitioners and without considering the case of the petitioners - The fact that the vessel in question has been used for petroleum operations since last four months is not in dispute - when the vessel is provisionally released, the question of confiscating the vessel under the provisions of the Customs Act, even before adjudication does not arise - Accordingly, the seizure memo dated 7-4-2011 is quashed and set aside and the Customs Authorities are directed to release the vessel forthwith - Decided in favour of the assessee
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