https://www.taxtmi.com/caselaws?id=345158 The Tribunal set aside the orders solely on the jurisdictional issue, emphasizing the limited sovereignty of the government over the Exclusive Economic Zone (EEZ). The Commissioner of Customs lacked jurisdiction beyond 12 nautical miles from the shore, and as the fishing trawlers operated in the EEZ beyond this limit, no customs duty was warranted. This judgment clarifies customs duty jurisdiction in cases involving activities beyond territorial waters, highlighting the importance of establishing the appropriate customs jurisdiction for activities conducted in areas like the EEZ. en-us Fri, 23 Jun 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345158 The Tribunal set aside the orders solely on the jurisdictional issue, emphasizing the limited sovereignty of the government over the Exclusive Economic Zone (EEZ). The Commissioner of Customs lacked jurisdiction beyond 12 nautical miles from the shore, and as the fishing trawlers operated in the EEZ beyond this limit, no customs duty was warranted. This judgment clarifies customs duty jurisdiction in cases involving activities beyond territorial waters, highlighting the importance of establishing the appropriate customs jurisdiction for activities conducted in areas like the EEZ. Case-Laws Customs Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345158