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2017 (10) TMI 360 - CESTAT MUMBAIUrgency of repair of the ship in dry-docking in Colombo - interim modality - Confiscation of vessel - SEAMEC-I and SEAMEC-III - property of Union of India u/s 162 of CA, 1962 - demand of higher amount of Bank Guarantee - Held that: - Keeping in urgency of repair of the ship and appellant’s above undertaking to secure Revenue in the meantime till the ship returns back to India, interim modality as hereinafter stated is worked out to serve interest of justice in the extraordinary circumstance, even though Rule 41 of CESTAT (Procedure) Rules, 1982 does not expressly provide for passing such order. However, taking note of the order of Hon’ble Bombay High Court in the case of CC(I) Vs. Hind Offshore Pvt. Ltd. [2014 (3) TMI 135 - BOMBAY HIGH COURT], where the High Court has observed that permission to grant vessel to go out of India was passed in that case in exercise of inherent jurisdiction of Tribunal, we consider that following modality worked out on the facts and circumstances of the case may not be out of the jurisdiction of Tribunal. Where the appellant shows its attitude to co-operate with Revenue and it has urgency of repair of the ship in dry-docking in Colombo, above working modality has been considered proper - appeal allowed.
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