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2016 (6) TMI 432 - HC - CustomsLegality of proceedings - Import of deep sea fishing trawlers on 26.02.1998 but finding the same to be not seaworthy, sent it for breaking up - Non-compliance of provisions contained in notification No. 133/87 - Appellant stated that by that time, notification No. 133/87 was rescinded by notification No. 47/96 dated 23.07.1996, so the liability under notification No. 133/87 was not in existence from 23.07.1996. Held that:- Clause (c) of Section 159A is attracted only in a case where a right, privilege, obligation or the liability is acquired, accrued or incurred under any notification superseded or rescinded. Insofar as this case is concerned, the acquisition of liability could have arisen only on the transfer of the vessels for breaking up, which event took place either on 26.02.1998 or thereafter. As on that date, notification No. 133/1987 was no longer in force. This means that as on 26.02.1998 or thereafter, in the absence of notification No. 133/1987 being inexistence, the liability thereunder could not have been acquired or incurred, to attract clause (c) of Section 159A. This, therefore, means that Section 159A would not save the proceedings initiated against the appellant under notification No. 133/1987. If that be so, the whole proceedings initiated against the appellant are without jurisdiction. - Decided in favour of appellant
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