https://www.taxtmi.com/caselaws?id=349205 In exceptional circumstances, CESTAT may grant conditional interim relief permitting a vessel to leave India for urgent dry-docking abroad where justice and balance of convenience so require. The Tribunal noted the owner's undertaking to return the vessel within the stipulated period and accepted Revenue-protective safeguards, including lien, hypothecation, bond, bank guarantee, insurance, and security over other vessels. It also observed that, even if the procedural rules do not expressly provide for such relief, inherent jurisdiction may be exercised to fashion an interim arrangement. The vessel was therefore allowed to depart subject to strict conditions designed to secure the Revenue pending the appeal. en-us Tue, 12 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349205 In exceptional circumstances, CESTAT may grant conditional interim relief permitting a vessel to leave India for urgent dry-docking abroad where justice and balance of convenience so require. The Tribunal noted the owner's undertaking to return the vessel within the stipulated period and accepted Revenue-protective safeguards, including lien, hypothecation, bond, bank guarantee, insurance, and security over other vessels. It also observed that, even if the procedural rules do not expressly provide for such relief, inherent jurisdiction may be exercised to fashion an interim arrangement. The vessel was therefore allowed to depart subject to strict conditions designed to secure the Revenue pending the appeal. Case-Laws Customs Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349205