2017 (10) TMI 35

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....d imported duty-free bunkers for supply to fishing vessels, alleged to have been supplying the same to fishing vessels for other purposes than the fishing operation. On investigation conducted it revealed that during the period April 2002 to March 2003, respondent had imported and supplied diesel oil/bunkers to various shipping vessels which were not used for fishing purposes but were detailed for taking survey for ONGC and used in the Exclusive Economic Zone (EEZ) of India. The adjudicating authority after following due process of law confirmed the demands raised along with interest and imposed penalties on all the respondents. Aggrieved by such an order, appeal was preferred before the 1st Appellate Authority who set aside the order-in-or....

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....rrendered the fishing pass and NOC while working as chase boats. It is his further submission that the 1st Appellate Authority has erred in holding that department did not prove conclusively beyond doubt that the said vessels have indeed supplied the quantities of bunker to ineligible boats though the Commissioner has held that loose sheets recovered from M/s KSR exports have not been made available on the original records; author of the loose sheets and owners/operators of the trollers have retracted their original statements given initially before the Customs Authorities. Hence the statement cannot be relied upon. It is his submission that statement of various persons were recorded immediately when the search was conducted in 2003 and the....