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2017 (10) TMI 35 - CESTAT HYDERABADViolation of import condition - respondent had imported and supplied diesel oil/bunkers to various shipping vessels which were not used for fishing purposes but were detailed for taking survey for ONGC and used in the Exclusive Economic Zone (EEZ) of India - Held that: - the issue of using duty free bunkers by fishing vessels when they are used as chase boats for either seismic operations or for oil exploration activities in the EEZ, the Tribunal in the case of SAGARIKA SEA CRAFTS LTD. Versus COMMR. OF CUS., VISAKHAPATNAM [2009 (11) TMI 745 - CESTAT BANGALORE] has held that these duty free bunkers cannot be charged to customs duty even though they were procured for fishing purposes - appeal dismissed - decided against Revenue.
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