https://www.taxtmi.com/caselaws?id=337054 Customs jurisdiction did not extend to the Exclusive Economic Zone for bunker consumption by fishing trawlers operating beyond territorial waters, so the show cause notices, duty confirmations and penalties issued by the customs authorities at Visakhapatnam were unsustainable. Following its earlier decision on identical facts, CESTAT held that the officer lacked territorial jurisdiction over the impugned demands and therefore did not examine the remaining objections on merits. The assessee succeeded on the jurisdictional ground. en-us Wed, 30 Nov 2016 00:00:00 +0530 Fri, 30 Dec 2016 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337054 Customs jurisdiction did not extend to the Exclusive Economic Zone for bunker consumption by fishing trawlers operating beyond territorial waters, so the show cause notices, duty confirmations and penalties issued by the customs authorities at Visakhapatnam were unsustainable. Following its earlier decision on identical facts, CESTAT held that the officer lacked territorial jurisdiction over the impugned demands and therefore did not examine the remaining objections on merits. The assessee succeeded on the jurisdictional ground. Case-Laws Customs Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337054