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<h1>Taxable Event: Vessel Entry in Territorial Waters Determines Liability. Court Upholds Division Bench Decision</h1> The High Court dismissed the appeal in Jain Sudh Vanaspati Ltd. v. S.R. Patankar, upholding the Division Bench decision. The Court ruled that the taxable ... Customs Duty - Taxable event The High Court dismissed the appeal, upholding the decision of the Division Bench in Jain Sudh Vanaspati Ltd. v. S.R. Patankar. The Court found no substance in the appeal, stating that the taxable event occurred when the vessel first entered the territorial waters of India. The appellants were directed to pay costs to the respondent and warned of potential contempt proceedings for non-compliance with the order.
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