https://www.taxtmi.com/caselaws?id=356950 The Tribunal held that the Customs authority has jurisdiction to demand duty on duty-free bunkers received from SEZ and used for coastal runs. It was determined that the SEZ Act, 2005, provisions were not applicable in this case as the bunkers were initially declared for foreign voyages and later converted to coastal runs, creating a duty liability under the Customs Act. The matter was remanded to the Commissioner (Appeals) for further consideration on all issues, including merit and limitation, with the impugned order set aside and Revenue's appeals disposed of by way of remand. en-us Wed, 07 Mar 2018 00:00:00 +0530 Thu, 15 Mar 2018 10:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356950 The Tribunal held that the Customs authority has jurisdiction to demand duty on duty-free bunkers received from SEZ and used for coastal runs. It was determined that the SEZ Act, 2005, provisions were not applicable in this case as the bunkers were initially declared for foreign voyages and later converted to coastal runs, creating a duty liability under the Customs Act. The matter was remanded to the Commissioner (Appeals) for further consideration on all issues, including merit and limitation, with the impugned order set aside and Revenue's appeals disposed of by way of remand. Case-Laws Customs Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356950