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Cus - If Customs authorities do not want appellant to take vessel out of India, they should pass written order stating reasons therefor and cannot pass any oral instructions - AR to ascertain facts and inform: CESTAT

By TIOL News Service

MUMBAI, FEB 05, 2014: THE Tribunal had passed a Stay order dated 17.05.2013 wherein stay was granted and pre-deposit of the dues adjudged against the appellant was waived and all further proceedings pursuant to the adjudication order was stayed subject to the appellant keeping the Bond for Rs.96,56,83,838/- and the Bank Guarantee for the duty demand of Rs.9,24,04,082/- alive.

The appellant complied with the said directions but the Customs Authorities were not permitting them to take the vessel out of India for executing certain urgent work.

So, the appellant is before the CESTAT praying that suitable directions be given to the Customs authorities.

The Bench observed that vide the Stay order all proceedings pursuant to adjudication order have been stayed by the Tribunal and, therefore, the Customs authorities cannot refuse to release the vessel or allow the vessel to be used by the appellant as they wish. Nonetheless the Bench noticed that no written order was passed by the Customs Authorities in this regard.

So, the CESTAT directed the Revenue representative to ascertain the facts and inform the Tribunal.

It was also emphasized that if the Customs did not want the appellant to take vessel out of India, they should pass a written order stating the reason therefor and cannot pass any oral instructions.

(See 2014-TIOL-180-CESTAT-MUM)


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