TMI Blog2023 (6) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... g deposited and available in the admiralty proceedings from sale of the said vessel, is certainly a situation of sufficient security being available to the revenue so as to recover the duty demand - It may also be observed that as fairly submitted by Mr. Pratap (petitioner), there would not be any opposition to such claim of the revenue from the petitioner. Mr. Pratap also submits that the owners of the vessel may also not contest the proceedings as the sale itself was not contested by the owners of the vessel. The total claim of the crew is stated to be Rs. 1.35 crores. The duty dues as demanded by the respondents from the petitioner subject matter of this proceedings is an amount of Rs. 4,49,35,190/-, whereas the amount realized from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this Court in admiralty proceedings, which were initiated by the crew of the vessel. The petitioner being a Charter party was not liable to discharge any monetary liability of the owner of the vessel towards the crew. 3. It appears that the vessel was ultimately sold in pursuance to the orders passed by this Court and the sale proceeds amounting to about Rs. 8.75 crores stand deposited in this Court to the credit of Commercial Admiralty Suit (lodg) No. 63 of 2019 alongwith the other companion proceedings. Mr. Pratap has drawn our attention to an order dated 6 September 2022 passed by the learned Single Judge of this Court passed on the said proceedings, in which the Court has considered the determination of the priority of the claims i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying deposited in this Court in the admiralty proceedings, when it is stated that the said amount is sufficient not only to take care of the claim of the members of the crew (the plaintiffs in the said proceedings) but also the Port and the Revenue s customs claim in question. Responding to such query, learned Counsel for the Revenue is not in a position to take an effective stand. He would also submit that there are no instructions in this regard. 7. On the above backdrop, taking into consideration the peculiar facts of the case, it is clear to us that in pursuance of the orders passed by this Court in the admiralty proceedings, the vessel being already sold is not available for confiscation, albeit the amounts to be recovered by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. As noted above, the duty dues as demanded by the respondents from the petitioner subject matter of this proceedings is an amount of Rs. 4,49,35,190/-, whereas the amount realized from the sale of the vessel is about Rs. 8.75 crores. We are also informed that there is also a claim of the Port Trust in the tune of Rs. 1.85 crores. It is stated that even considering such claims sufficient amount is available which would secure the interest of the revenue, subject matter of the present proceedings. Thus, prima facie it appears that there is sufficient amount available to satisfy not only the dues of the crew, Port Trust, but also the duty demand in question. 11. In these circumstances, we keep open all contentions of the petitioner as al ..... X X X X Extracts X X X X X X X X Extracts X X X X
|