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Confiscation of goods - Clandestine removal of bunkers - import of duty free Furnace Oil & HSD Fuel Oil under warehouse procedure - The tribunal conducted a thorough analysis of the procedural aspects related to the duty-free import, warehousing, and subsequent supply of the bunker fuel to foreign going vessels. It noted the appellants' compliance with the requisite customs procedures, including the filing of warehousing bonds and undertaking as per Section 59 of the Customs Act, 1962 - Ultimately, the tribunal found that the department failed to establish the charge of diversion with cogent evidence. It underscored that serious allegations such as clandestine removal and diversion necessitate robust proof, which was conspicuously absent in this case.
Confiscation of goods - Clandestine removal of bunkers - import of duty free Furnace Oil & HSD Fuel Oil under warehouse procedure - The tribunal conducted a thorough analysis of the procedural aspects related to the duty-free import, warehousing, and subsequent supply of the bunker fuel to foreign going vessels. It noted the appellants' compliance with the requisite customs procedures, including the filing of warehousing bonds and undertaking as per Section 59 of the Customs Act, 1962 - Ultimately, the tribunal found that the department failed to establish the charge of diversion with cogent evidence. It underscored that serious allegations such as clandestine removal and diversion necessitate robust proof, which was conspicuously absent in this case.
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