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2018 (3) TMI 653 - AT - CustomsConfiscation - penalty - Alleging that since the respondent M/s Reliance Industries Ltd. as on the date of receipt of the duty free bunkers i.e. 246.830 MT of furnace oil from M/s Adani Enterprises Ltd. was aware of the fact that the vessel MT Sinar Agra was not meant to undertake foreign voyage but to undertake coastal run, therefore, the furnace oil received duty free, is incorrect - Held that: - when the Respondents have themselves submitted to the jurisdiction of the customs to assess the bunkers received duty free from the SEZ unit, but to be used in coastal run, then to hold that the customs authorities has no jurisdiction to demand duty on the duty free bunkers received on the respective vessels and to be used in coastal run is untenable in law. The Revenue's allegation/ attempt to establish that the Respondent was aware of the fact that the vessels would not undertake foreign voyage which though not corroborated by evidence, even otherwise also if accepted, it is immaterial and irrelevant since as on the date of clearance of bunkers from the SEZ as export, the vessels were not converted to coastal run vessels. The provisions of SEZ Act, 2005 and the Rules made thereunder is clearly not applicable to assess the duty free bunkers received and later used for costal run. Appeal allowed by way of remand.
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