Temporary release of vessel abroad permitted despite pending customs proceedings, subject to undertaking to return it within six months.

Pending customs proceedings had already been stayed subject to a bond and bank guarantee, and the Tribunal directed the Customs authorities to release the vessel forthwith and permit it to leave India for work abroad. The permission was made conditional on the appellant filing an undertaking to bring the vessel back within six months from release. The order therefore allowed temporary export of the vessel despite the continuing customs dispute, while securing its return through an undertaking.

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Issues: Whether the vessel should be released and permitted to leave India for execution of work abroad, notwithstanding the pending customs proceedings and stay order.

Analysis: The proceedings arising from the order-in-original had already been stayed, subject to execution of a bond and bank guarantee. The appellant sought permission to take the vessel to the Sultanate of Oman for execution of work. In view of the subsisting stay and the circumstances placed before it, the Tribunal directed the Customs authorities to release the vessel forthwith and permit it to be taken out of India, subject to the appellant filing an undertaking to bring the vessel back within six months from release.

Conclusion: Permission to take the vessel out of India was granted, and the vessel was ordered to be released subject to the undertaking to return it within the stipulated period.

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