2017 (7) TMI 270

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....common order. 2. Brief facts that arise for consideration are appellants herein are owners of fishing trawlers, MFV Shri sabari and MFV Sameera; were issued fishing pass by Customs department Visakhapatnam for sea food harvesting with conditions attached to that and also the procedures laid down in Chapter-6 and Chapter 12 of the Customs Act 1962; appellants also obtained no objection certificate /permission for mid-sea bunkering from the Customs Department. It was noticed by the lower authorities that the appellant deployed the said trawlers as "chase boats" in connection with oil exploration activities being carried out by ONGC and Reliance Industries. It was the case of the Revenue in the show-cause notice that the mid-sea bunkering f....

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.... at 2008(230)ELT 22 would be helping his case. He produces copies of the said judgements. 4. Learned DR on the other hand reiterates the findings of the lower authorities. It is his submission that the jurisdiction issue will not arise in this case as the Board Circular No. 22/02 dated 22.03.2002 clearly states that goods supplied from main land to a place in EEZ or Continental Shelf of India in connection with any activity related to mineral oil extraction or production shall not be treated as export under the Customs Act 1962 which would indicate that Customs Authorities have jurisdiction to issue show-cause notice for a Act which was done in EEZ. 5. On a careful consideration of the submissions made by both sides, we find that inst....