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2014 (1) TMI 168 - CESTAT BANGALOREDuty demand - Sales made from the duty-free shop - Imposition of equivalent penalty - Held that:- bond officers who were on duty during the relevant period have given statements to the effect that only sales in bulk were being escorted and individual sales to passengers/crew members were not been escorted. This being the case, we find, prima facie, no justification for confirmation of demand - A part of the demand related to vessels which were treated by the Commissioner as coastal vessels. It appears from the record that the appellant has produced evidence to the effect that such vessels, after touching an intermediate port in India, have travelled to foreign destination and claimed that they have to be treated as foreign going vessel in view of the specific definition of ‘foreign going vessel’ contained in Section 2(21) of the Customs Act - Prima facie demand is not sustainable - Stay granted.
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