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TMI Blog2014 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ales to passengers/crew members were not been escorted. This being the case, we find, prima facie, no justification for confirmation of demand - A part of the demand related to vessels which were treated by the Commissioner as coastal vessels. It appears from the record that the appellant has produced evidence to the effect that such vessels, after touching an intermediate port in India, have trav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the duty-free shop. The major part of the demand amounting to Rs. 1.5 crores relates to sales made by the duty-free shop to crew members/international passengers on the ground that the liquor/cigarettes, etc., sold to them were not escorted to the ship by the Escort Officers which is a violation of condition mentioned in the bond licence given to the duty-free shop. Some part of the demand rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need for escorting the consignments to the vessel therefore, there was no practice of escorting such consignments. Such escorting to the vessel by the preventive officers have happened only in respect of bulk purchases on behalf of the master of the vessel. Further it was submitted that almost in all cases the confirmation of demand is based on grounds which are not mentioned in the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and amounting to Rs. 1.5 crores. 5.2 A part of the demand related to vessels which were treated by the Commissioner as coastal vessels. It appears from the record that the appellant has produced evidence to the effect that such vessels, after touching an intermediate port in India, have travelled to foreign destination and claimed that they have to be treated as foreign going vessel in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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