2020 (3) TMI 646

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..... n assailed by the appellant before this forum and have complied with the provision under Section 129E of Customs Act, 1962 - In these circumstances, there are no merit in not allowing the appellants to take the vessel out of the jurisdiction of the Goa Customs for its use at Redi in Maharashtra. Consequently, leave is granted to take the vessel out of the jurisdiction of Commissioner of Customs, G .....

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..... , loading/unloading operations and use the said floating crane. 2. Learned Advocate for the appellant submits that this miscellaneous application has been filed seeking leave of this Tribunal to take the said vessel out of the jurisdiction of Commissioner of Customs, Goa, pursuant to observations by the Hon ble Bombay High Court at Goa in the Application No. 739 of 2019 arising out of Writ Peti .....

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..... el for the Revenue expressed apprehension about the recovery of the confirmed duty. He submits that in the event the appeal is decided against the appellant, it would be difficult for the Revenue to recover the duty, interest and penalty if the vessel is moved from the jurisdiction of Commissioner of Customs, Goa. 4. Heard both sides. 5. We find that the Hon ble High Court has directed the a .....

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