https://www.taxtmi.com/caselaws?id=119136 Territorial jurisdiction under the Customs Act is confined to the officer's notified area; maritime-zone deeming provisions do not extend a State customs formation's district jurisdiction into non-designated Exclusive Economic Zone locations. Seizure, show cause proceedings and adjudication outside that jurisdiction are void. A rig once assessed and cleared for home consumption ceases to be imported goods and, when treated as a vessel, does not incur fresh duty, manifest or entry obligations on subsequent cargo-free movements, including re-entry after foreign repairs. Relaxed transfer restrictions and licensing permission defeated the alleged sale-condition breach. Consequently, confiscation, redemption fine, duty demands and penalties were unsustainable. en-us Wed, 05 Apr 2006 00:00:00 +0530 Mon, 09 Jul 2012 12:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119136 Territorial jurisdiction under the Customs Act is confined to the officer's notified area; maritime-zone deeming provisions do not extend a State customs formation's district jurisdiction into non-designated Exclusive Economic Zone locations. Seizure, show cause proceedings and adjudication outside that jurisdiction are void. A rig once assessed and cleared for home consumption ceases to be imported goods and, when treated as a vessel, does not incur fresh duty, manifest or entry obligations on subsequent cargo-free movements, including re-entry after foreign repairs. Relaxed transfer restrictions and licensing permission defeated the alleged sale-condition breach. Consequently, confiscation, redemption fine, duty demands and penalties were unsustainable. Case-Laws Customs Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119136