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2017 (10) TMI 360

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..... taking note of the order of Hon’ble Bombay High Court in the case of CC(I) Vs. Hind Offshore Pvt. Ltd. [2014 (3) TMI 135 - BOMBAY HIGH COURT], where the High Court has observed that permission to grant vessel to go out of India was passed in that case in exercise of inherent jurisdiction of Tribunal, we consider that following modality worked out on the facts and circumstances of the case may not be out of the jurisdiction of Tribunal. 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 - appeal allowed. - C/MA(Ors)/92694/17-Mum, C/87660/13-Mum - M/89462/17/CB - Dated:- 12-9-2017 - Mr. D.N. Panda, Judici .....

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..... stoms Act, 1962. Therefore directing for higher amount of Bank Guarantee shall serve interest of Revenue. 3. Heard both sides and perused records. 4. We make it clear that normally Tribunal should not pass interim order when the appeal is coming up tomorrow. However, appellant having gone to Hon ble High Court seeking for release of the ships for dry-docking, in Writ Petition No.9951 of 2017, and Hon ble High Court by order dated 07.09.2017 observed that if the appellant mentions the priority of hearing the present application, Tribunal may consider the same. Keeping in urgency of repair of the ship and appellant s above undertaking to secure Revenue in the meantime till the ship returns back to India, interim modality as hereinafter .....

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..... (5) The ship departing India shall be insured. 5. We are quite conscious of the reminders of the Hon ble Supreme Court in the case of ACCE, West Bengal Vs. Dunlop India Ltd. Others - 1985 (19) ELT 22 (SC), where the Hon ble Court has cautioned the lower court that no interim order should be passed casually or unmindfully. Para 7 of the said judgment is reproduced as under:- 7. We have come across cases where the collection of public revenue has been seriously jeopardised and budgets of Governments, and Local Authorities affirmatively prejudiced to the point of precariousness consequent upon interim orders made by courts. In fact, instances have come to our knowledge where Governments have been forced to explore further .....

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..... iolations of the law and injustices are perpetrated or are about to be perpetrated, it is the bounden duty of the Court to intervene and give appropriate interim relief. In cases where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizen s faith in the impartiality of public administration, a Court may well be justified in granting interim relief against public authority. But since the law presumes that public authorities function properly and bona fide with due regard to the public interest, a Court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burdensome inconvenience or orders preventing collection of public revenue for no b .....

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