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TMI Blog2017 (10) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... med to Commissioner of Customs (Import), Ballard Estate, Mumbai vide letter dated 9th August 2017. There are three ships in India operating under the control of Commissioner of Customs (Import), Mumbai. This is one of those ships. Other two ships are named as SEAMEC-I AND SEAMEC-III. Apart from these three ships, one more ship is also in the Mumbai Dock, named as REVELATION. Only for the availability of space in Colombo Shipyard as the ship is requiring urgent repair, it may be allowed as an interim measure to move from India with the undertaking to bring back the same within 70 days from the date of departure. Further, Revenue shall be protected securing the ships named as SEAMEC-I, SEAMEC-III and REVELATION under lien of Revenue. Apart fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that following modality worked out on the facts and circumstances of the case may not be out of the jurisdiction of Tribunal. (1) Keeping in view that ships SEAMEC-I and SEAMEC-III are also under confiscation for the amount of redemption fine imposed by adjudicating authority, for the rest of the value of those ships, the two ships shall be under lien and hypothecation of the Department. (2) The ship REVELATION shall also be under the lien and hypothecation of the Department. (3) Appellant shall provide Bank Guarantee to the tune of Rs. 5 crores in two instalments. First instalment of Rs. 3 crores before release of the ship and second instalment of guarantee of Rs. 2 crores shall be provided by 30th September 2017. (4) As soon as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss cases where liquor shops are being run under interim orders of court. We have come across cases where the collection of monthly rentals payable by Excise Contractors has been stayed with the result that at the end of the year the contractor has paid nothing but made his profits from the shop and walked out. We have come across cases where dealers in food grains and essential commodities have been allowed to take back the stocks seized from them as if to permit them to continue to indulge in the very practices which were to be prevented by the seizure. We have come across cases where land reform and important welfare legislations have been stayed by courts. Incalculable harm has been done by such interim orders. All this is not to say tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e indirect taxation where the burden has already been passed on to the consumer, any interim relief should at all be given to the manufacturer, dealer and the like:" 6. This being a case 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. 7. Registry is directed to serve a copy of this order on the appellant and also learned Commissioner of Customs forthwith. 8. It is clear that above order has been passed with clear understanding between both sides that no adjournment shall be taken tomorrow by any party to appear for hearing. 9. In the present appeal, by stay order dated 6.8.2013, a pre-deposit of Rs. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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