Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (9) TMI 676

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... found broken. Photographs of the condition of vessel are also attached to the seizure memo. Pending further investigation and adjudication continued seizure of the ship would result into great hardship to the petitioner beside mounting port charges, it would also delay the completion of ship breaking. In half broken condition it would also not be possible to remove the ship from the yard for being sent away. The respondents are directed to provisionally release the goods by lifting both the seizure memos on the condition that the petitioner shall deposit with the Customs Authority 25% of the declared value of the ship and provide bond for the remaining amount - Petition allowed in part. - R/SPECIAL CIVIL APPLICATION NO. 9296 of 2018 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .04.2018 where the imported vessel was found broken as appearing in photographs attached herewith. In view of Ministry of External Affairs Statutory Order 2158(E) dated 20.06.2016 pertaining to UNSC Resolutions on Libya Order, 2016 and 2362 of 2017 read with UNSC Reference SCA/13/18(03) dated 2nd February 2018, there is a reason to believe that subject goods [vessel (IMO: 8900878) for 'Breaking and Associated items'] are liable for confiscation under Section 111(d) of the Customs Act, 1962. Therefore, in exercise of the powers conferred upon me under Section 110(1) of the Customs Act, 1962, I, the undersigned, place under seizure the said subject goods [vessel (IMO:8900878) for 'Breaking and Associated items'] as decla .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rd we notice that the Security Council in its resolution dated 19.3.2014 had recorded detailed reasons for putting sanctions on the ship of the Libyan Flag. The prime purpose was to deter illicit export of crude oil from Libya. The sanctions were imposed in terms of paragraph 10 of the resolution. All Member States would take necessary measures to prohibit vessel designated by the Committee pursuant to paragraph 11 from entering their ports, unless such an entry is necessary for the purpose of an inspection or in case of emergency or in case of return to Libya. 7. Paragraph 11 thereof provides that it was that Committee which may designate vessels for some or all the measures mentioned in paragraph 10 on a case to case basis for a period .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te, the imported vessel was found broken. Photographs of the condition of vessel are also attached to the seizure memo. Pending further investigation and adjudication continued seizure of the ship would result into great hardship to the petitioner beside mounting port charges, it would also delay the completion of ship breaking. In half broken condition it would also not be possible to remove the ship from the yard for being sent away. Whatever the repercussion of illegal or improper import of goods which would be ultimately established and dealt with in terms of Sections 111 and 112 of the Customs Act and other relevant provisions. Under the circumstances, subject to certain conditions to safeguard the Government revenue, we are inclined t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates