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2017 (1) TMI 134 - AT - CustomsJurisdiction - whether the Customs officers of Visakhapatnam were proper officers for the area of Continental Shelf of India and Exclusive Economic Zone and consequently had jurisdiction to issue the show cause notice or confirm the demand or impose penalties? Held that: - Following the decision in Sagarika Sea Crafts [2009 (11) TMI 745 - CESTAT BANGALORE], I am of the view that facts being identical the Customs Authorities of Visakhapatnam has no jurisdiction during the relevant period to issue show cause notice and confirm demand or impose penalties. Demand of duty - fishing trawlers - whether foreign ongoing vessel or not? - the vessels of the appellants in question, while in operation on high-seas i.e. outside the territorial waters of India, should be reckoned as ‘foreign going vessel’ and, I hold that the provisions of Section 87 of the Customs Act, 1962 have to be extended, to the bunker in question, consumed onboard the vessels of the appellants, while acting as chase boas, beyond the territorial waters of India. It is for this very reason alone, I find that the order of the Additional Commissioner is liable to be set aside. Demand set aside - appeal allowed - decided in favor of appellant.
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