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TMI Blog2017 (7) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... ies undertaken by the vessels took place beyond the territorial waters which are undoubtedly part of India falling under Territorial Waters, Continental Shelf, EEZ or other Maritime Zones Act and to make law which is the prerogative of the Govt of India and can exercise limited sovereignty over EEZ and Continental Shelf for specific purposes. We find that this argument of the appellant seems to be correct - Further it is noticed that by N/N. 108/2008-Cus (NT) dated 23.09.2008 while amending original N/N. 15/2002-Cus(NT) dated 07.03.2002, the territorial status of the Commissioner of Customs, Visakhapatnam has been specified which does not contain the EEZ near Visahkapatnam. Consequently, the activities undertaken by the appellants vessels b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunkering facility for fishing activity is being mis-utilised and on completion of the enquiry, show-cause notice was issued alleging misutilisation of duty-free bunkers procured in the mid sea for the purpose other than the fishing i.e. using the boats as chase boats during the period. The appellant contested the show-cause notice on various grounds. The adjudicating authority after following the due process of law confirmed the demands raised along with interest and also imposed penalty. The appeals preferred before the First Appellate Authority are also disposed of by the First Appellate Authority by reducing the penalties imposed on the individual to ₹ 50,000/- who upheld the entire order of the adjudicating authority. 3. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that instead of going into various arguments put forth by both sides, the matter can be disposed of only on the jurisdiction issue. We notice that the appellant had submitted that the activities undertaken by the vessels took place beyond the territorial waters which are undoubtedly part of India falling under Territorial Waters, Continental Shelf, EEZ or other Maritime Zones Act and to make law which is the prerogative of the Govt of India and can exercise limited sovereignty over EEZ and Continental Shelf for specific purposes. We find that this argument of the appellant seems to be correct. Further it is noticed that by Notification No.108/2008-Cus (NT) dated 23.09.2008 while amending original Notification No.15/2002-Cus(NT) da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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